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. 40-50. ISSN 1907-6487

Preview

Text 7. JAMR Vol 11 No 02 Des 2015.pdf - Published Version Download (287kB) | Preview

Abstract

This study aims to investigate the impact of good corporate governance and firm characteristics on corporate social responsibility disclosure in Indonesian Stock Exchange (BEI). The corporate governance variables used in this research are independent commissioner, individual ownership, government ownership, audit committee. Firm characteristic variables are firm size, profitability, margin of sales, liquidity, leverage, age of firm and audit firm size. 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. Panel data regression is used to examine the data. The results indicate that the 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.

Actions (login required)

View Item