Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Chandra, Budi and Jurnali, Teddy (2015) Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Journal of Accounting & Management Research, 11 (2). pp. 38-48. ISSN 1907-6487

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Abstract

This study aims to investigate the impact of good corporate governance and firm characteristics on corporate social responsibility disclosure (CSRD). The corporate governance variables used in this research are independent commissioner, individual ownership, government ownership, audit committee. Firm characteristic variable are firm size, profitability, margin of sales, liquidity, leverage, age of firm and audit firm size. This study uses multiple regressions. The samples used are the company listed in Indonesian Stock Exchange (BEI). Samples from this study using the 211 non-financial companies listed on the Indonesian Stock Exchange in the period 2009-2013 and were selected using purposive sampling method. The data used in this study are the financial statements of each company published (www.idx.co.id). The data have been obtained will be tested with panel regressions. SPSS and Eviews applications were used in this study research. The results of this study indicate that the independent commissioner, individual ownership, government ownership, audit committee, firm size, profitability, age of firm and audit firm size has positive significant impact on corporate social responsibility disclosure. The other variables in this study like margin of sales, liquidity, leverage has no significant impact on corporate social responsibility disclosure

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