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MEKANISME GCG DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KOEFISIEN RESPON LABA
Journal from JIPTUNMERPP / 2012-01-26 01:57:24
Oleh : Nurika Restuningdiah, Diploma 3 of Finance and Banking Merdeka University Malang (jurkubank@yahoo.com)
Dibuat : 2010-09-01, dengan 0 file
Keyword : Good corporate governance mechanism, corporate social responsibility disclosure, earning respons coefficient
The purpose of this research was to examine the impact of good corporate governance mechanism to corporate social responsibility (CSR) disclosure and the impact of CSR disclosure to earning response coefficient. The proxy of good corporate governance mechanism were institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysis of 35 public companies listed in Indonesia Stock Exchange in year 2009 through a random sampling technique indicated that only the size of commisioner board had a positive effect CSR disclosure. This study also showed that there was no significant impact of CSR disclosure to ERC. The implication of this study was relevant for the decision maker of public companies to consider the size of board commisioner to support the good corporate governance mechanism.
Deskripsi Alternatif :The purpose of this research was to examine the impact of good corporate governance mechanism to corporate social responsibility (CSR) disclosure and the impact of CSR disclosure to earning response coefficient. The proxy of good corporate governance mechanism were institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysis of 35 public companies listed in Indonesia Stock Exchange in year 2009 through a random sampling technique indicated that only the size of commisioner board had a positive effect CSR disclosure. This study also showed that there was no significant impact of CSR disclosure to ERC. The implication of this study was relevant for the decision maker of public companies to consider the size of board commisioner to support the good corporate governance mechanism.
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| Properti | Nilai Properti |
|---|---|
| ID Publisher | JIPTUNMERPP |
| Organisasi | Diploma 3 of Finance and Banking Merdeka University Malang |
| Nama Kontak | Dra. Wiwik Supriyanti, SS |
| Alamat | Jl. Terusan Halimun 11 B |
| Kota | Malang |
| Daerah | Jawa Timur |
| Negara | Indonesia |
| Telepon | 0341-563504 |
| Fax | 0341-563504 |
| E-mail Administrator | perpus@unmer.ac.id |
| E-mail CKO | wsupriyanti@yahoo.com |
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- Editor: Wiwik Supriyanti, Dra. SS.