CSR Disclosure Quality and Quantity: Do Corporate Govern-ance and Multinationality Matters?

Jeanette, Rosaline and Eriandani, Rizky (2021) CSR Disclosure Quality and Quantity: Do Corporate Govern-ance and Multinationality Matters? Journal of Economics, Business, & Accountancy Ventura, 24 (2). pp. 220-231. ISSN 2088-785X

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Abstract

This research aims to explain the effect of corporate governance and the degree of multinational activity on CSR disclosure quality and quantity in a multinational enterprise. This research uses samples of 97 multinational enter-prises listed in Indonesia Stock Exchange within 2018-2020. CSR disclosure is measured by conducting content analysis. The analysis carried out is a multiple linear regression model. The results indicate that corporate govern-ance variables that significantly affect CSR disclosure quality are independent commissioners and CSR committees. Independent commissioner harms CSR disclosure quality, while CSR committee has a positive effect on CSR disclo-sure quality. The results also show that corporate governance variables that significantly affect CSR disclosure quantity are board size and CSR committee. Board size and CSR committee have a positive effect on CSR disclosure quantity. The degree of multinational activity does not affect CSR disclosure. This research contributes to the devel-opment of literature on CSR disclosure of multinational companies in developing countries. For multinational com-panies, this research can provide information on the importance of the characteristics of corporate governance, namely the size of the board of commissioners and CSR committees, in increasing CSR disclosure.

Item Type:	Article
Uncontrolled Keywords:	CSR disclosure, Corporate Governance, Degree of Multinational Activity, Multinational Enterprise
Subjects:	H Social Sciences > H Social Sciences (General) 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:	17 Jan 2022 09:12
Last Modified:	27 Jan 2022 02:57
URI:	http://repository.ubaya.ac.id/id/eprint/41001

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