Apakah Komposisi Dewan Direksi Dan Dewan Komisaris Mempengaruhi Pengungkapan Corporate Social Responsibility (Csr)?

Eriandani, Rizky and Kuswanto, Christarina (2016) Apakah Komposisi Dewan Direksi Dan Dewan Komisaris Mempengaruhi Pengungkapan Corporate Social Responsibility (Csr)? EKSPANSI (Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 8 (2). 213 -227. ISSN 2085-5230

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Abstract

Research is intended to determine whether the composition of the board (board of directors and board of commissioners), which consists of the presence of women councils, boards of foreigners, and the proportion of independent commissioners, have an effect on the disclosure of the activities of Corporate Social Responsibility (CSR) in the annual report. This study uses a quantitative approach using multiple linear regression method. The sample used in this study are all companies listed on the Stock Exchange in the period 2010-2012, a total of 795 firm- years. The control variables used are company size, profitability and debt to equity. These results indicate that the composition of the board and the control variables simultaneosly affect CSR, the presence of women council and the existence of foreign boards, on boards of directors and commissioners, as well as the size of the company's positive significant effect on the disclosure of CSR. However, the proportion of independent commissioners, profitability, and the ratio of debt to equity has no significant effect on the disclosure of CSR.

Item Type: Article
Uncontrolled Keywords: Corporate Social Responsibility Disclosure, Board Diversity, Board of Women, Foreign Board, The Proportion of Independent Board
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: RIZKY ERIANDANI M.Ak. - 209174
Date Deposited: 24 Jul 2018 04:17
Last Modified: 24 Jul 2018 04:17
URI: http://repository.ubaya.ac.id/id/eprint/32742

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