Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility Disclosure
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Date
2017-07-27
Authors
Adisaputra, Danu
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aimed to analyze the influence of good corporate governance which is
proxied by size of commissioners, proportion of independent commissioners,
managerial ownership, institutional ownership, and size of audit committee on
corporate social responsibility disclosure. Thus, this study used data which are
secondary data from annual report of financial companies in Indonesia. In
addition, this study was conducted by 34 financial companies in Indonesia Stock
Exchange that selected by purposive sampling method. Moreover, this study has
tested with multiple linear regression analysis, F-test, and coefficient of
determination test. Furthemore, the results of this study showed that the size of
commissioners, proportion of independent commissioners, managerial
ownership, institutional ownership and size of audit committee have a positive
effect on corporate social responsibility disclosure. This study contributed to the
existing literature and giving information on good corporate governance and
corporate social responsibility disclosure which are used by companies and
investors. In conclution, future study should be use other independent variables
that may affect the corporate social responsibility disclosure.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Audit, Manajemen Dan Ilmu Yang Berkaitan