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Kuswoyo, Adistya
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Economics, Econometrics & Finance

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KUALITAS PENGUNGKAPAN CSR PADA PERUSAHAAN LQ45 DAN FAKTOR YANG MEMPENGARUHINYA Solikhah, Badingatus; Kuswoyo, Adistya
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.349 KB) | DOI: 10.14710/jaa.16.1.41-53

Abstract

The purpose of this study is to examine the effect of board commissioners meeting frequency, board directors gender diversity, institutional ownership, managerial ownership, industrial sensitivity, and slack resources on CSR disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method, thus obtained 77 unit of analysis. This study used multiple regression analysis. The results showed that frequency of board commissioners meeting and indsutry sensitivity has positive significant effect on CSR disclosure. Meanwhile, boar director gender diversity, innstitutional ownership, managerial ownership, and slack resources do not affect the CSR disclosure.
Co-Authors Badingatus Solikhah