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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 UIB (2015)
  • Teddy Jurnali, Universitas Internasional Batam
Abstract
The 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 commisioner, individual 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, audit committee, firm size, profitability, age of firm and audit firm size has positive significant impact on corporate social responsibility disclosure.
Keywords
  • corporate governance,
  • Firm Characteristic and Corporate Social Responsibility Disclosure
Publication Date
December 2, 2015
Citation Information
Teddy Jurnali. "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 UIB Vol. 11 Iss. 2 (2015) p. 38 - 48 ISSN: 1907-6487
Available at: http://works.bepress.com/teddy-jurnali/15/