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EFFECT OF CORPORATE GOVERNANCE AND CHARACTERISTICS COMPANY OF CSR DISCLOSURE PUBLIC IN INDONESIA: THE 1st INTERNATIONAL JOINT CONFERENCE OF INDONESIA, MALAYSIA, BANGLADESH, IRELAND 2015 (PROCEEDING)

Proceeding from JIPTUNMERPP / 2017-11-27 09:16:28
Oleh : Sihwahjoeni, Faculty of Economics Merdeka University Malang
Dibuat : 2015-04-27, dengan 0 file

Keyword : Corporate governance, characteristics company, CSR Disclosure
Url : http://drive.google.com/file/d/1zKu52sWuyvaLDVL5j8stFuuhq6Z9pJle/view?usp=sharing

This study examined the effect of corporate governance (CG) and the characteristics of companies on CSR Disclosure. Motivation in this study, based on the findings of previous testing was less consistent. CG measured using the Corporate Governance Index (CGI), CSR disclosure Disclosure measured by scores on the Global Reporting Initiative (GRI) in 2002. While the characteristics of the company measured by profitability, liquidity, solvency, and the size of the company. This study is an empirical study using multiple regression analysis. The sample used is secondary data from the Indonesia Stock Exchange (IDX) ie annual reports of listed companies in the year 2011 to 2013 in IDX. Samples were taken by purposive sampling method, and which meet the criteria of the sample. The samples are 102 annual reports. The results of the analysis is based on the use of all the independent variables indicate that corporate governance, profitability, liquidity, and the size of the company has a significant positive effect on CSR Disclosure, whereas no significant effect on the solvency of CSR Disclosure. The results of this study are expected to contribute to research in the field of accounting and enrich previous studies, especially in the field of CSR, and can be used as consideration for the preparation of accounting standards. In addition to the company the results of this study can be used as a reference for policy making by the management company.

Deskripsi Alternatif :

This study examined the effect of corporate governance (CG) and the characteristics of companies on CSR Disclosure. Motivation in this study, based on the findings of previous testing was less consistent. CG measured using the Corporate Governance Index (CGI), CSR disclosure Disclosure measured by scores on the Global Reporting Initiative (GRI) in 2002. While the characteristics of the company measured by profitability, liquidity, solvency, and the size of the company. This study is an empirical study using multiple regression analysis. The sample used is secondary data from the Indonesia Stock Exchange (IDX) ie annual reports of listed companies in the year 2011 to 2013 in IDX. Samples were taken by purposive sampling method, and which meet the criteria of the sample. The samples are 102 annual reports. The results of the analysis is based on the use of all the independent variables indicate that corporate governance, profitability, liquidity, and the size of the company has a significant positive effect on CSR Disclosure, whereas no significant effect on the solvency of CSR Disclosure. The results of this study are expected to contribute to research in the field of accounting and enrich previous studies, especially in the field of CSR, and can be used as consideration for the preparation of accounting standards. In addition to the company the results of this study can be used as a reference for policy making by the management company.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiFaculty of Economics Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.