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CORPORATE GOVERNANCE DAN ETNISITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Keuangan dan Perbankan: Volume 17, Nomor 1, Januari 2013
Journal from JIPTUNMERPP / 2014-07-03 10:53:58
Oleh : Trudy Maryona Nussy, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2013-01-01, dengan file

Keyword : Audit committee, CSR disclosure, ethnicity, independent commissioner, institutional ownership, managerial ownership

The objective of research was to examine the effect of corporate governance and ethnicity on the disclosure of Corporate Social Responsibility (CSR). Corporate governance mechanisms used in this research were managerial ownership, institutional ownership, independent commissioner, and audit committee. Research was conducted against the companies listed in Indonesia Stock Exchange in the period of 2005 and 2011. Sampling technique was purposive sampling. Hypothesis testing was conducted by independent sample t-test and multiple regressions. Test and analysis were carried out separately in 2005 and 2011. The result of research indicated that there was a difference in the CSR disclosure rate. The use of CSR in Indonesia in 2011 was higher than that in 2005. The managerial ownership and the institutional ownership influenced CSR disclosure in 2005, while independent commissioner, audit committee and ethnicity did not influence CSR disclosure in 2005. The disclosure of CSR in 2011 was affected by institutional ownership, independent ownership and audit committee. The managerial ownership and ethnicity did not influence CSR disclosure in this year.

Deskripsi Alternatif :

The objective of research was to examine the effect of corporate governance and ethnicity on the disclosure of Corporate Social Responsibility (CSR). Corporate governance mechanisms used in this research were managerial ownership, institutional ownership, independent commissioner, and audit committee. Research was conducted against the companies listed in Indonesia Stock Exchange in the period of 2005 and 2011. Sampling technique was purposive sampling. Hypothesis testing was conducted by independent sample t-test and multiple regressions. Test and analysis were carried out separately in 2005 and 2011. The result of research indicated that there was a difference in the CSR disclosure rate. The use of CSR in Indonesia in 2011 was higher than that in 2005. The managerial ownership and the institutional ownership influenced CSR disclosure in 2005, while independent commissioner, audit committee and ethnicity did not influence CSR disclosure in 2005. The disclosure of CSR in 2011 was affected by institutional ownership, independent ownership and audit committee. The managerial ownership and ethnicity did not influence CSR disclosure in this year.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
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.