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All Journal Jurnal Pendidikan Matematika dan IPA Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Advanced Guidance and Counseling Merdeka Indonesia Jurnal International
Fauziah, Fitri
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Medicine & Pharmacology Physics Social Sciences Other

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Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

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PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Syarifudin, Syahrul; Nurhayati, Enung; Fauziah, Fitri
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.9089

Abstract

The purpose of the research is to determine about the effect of corporate governance and financial performance to corporate social responsibility disclosure on company manufacture sector of consumer goods industry. This research use descriptive and verifikatif method with quantitative approach and 192 sample of data. The technique data analysis used in this research is panel data regression analysis. Based on the research results can be seen that foreign ownership, public ownership, managerial ownership, board of commissioners size, profitability, leverage, and liquidity simultaneous have significant effect to corporate social responsibility disclosure. partially, foreign ownership has significant positive effect to corporate social responsibility disclosure. public ownership has significant positive effect to corporate social responsibility disclosure. managerial ownership has significant positive effect to corporate social responsibility disclosure. board of commissioners size has significant positive effect to corporate social responsibility disclosure. profitability has significant positive effect to corporate social responsibility disclosure. leverage has significant positive effect to corporate social responsibility disclosure. and liquidity has significant positive effect to corporate social responsibility disclosure.Keywords         : Foreign Ownership, Public Ownership, Managerial Ownership, Board of Commissioners Size, Profitability, Leverage, Liquidity and Corporate Social Responsibility Disclosure.
Co-Authors A Halim Ahmad Zayyadi, Ahmad Alifia, Syifa Anggraeni, Tia Anggraeni Ati Retna Sari Dwi Prasetyo, Tabah Enung Nurhayati, Enung Fadlurahman Nafanto, Naufal Herlina, Kartini Ishar Yaseer, Rifqi Ismu Wahyudi Juniarti, Linda Laksono Trisnantoro Marwah Hakim, Syahrani Mutiara Hapsari Ramdhanti, Novia Syaputra, Yogi Damai Syarifudin, Syahrul Taftazani, Ngafif