Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal AFEBI Accounting Review Jurnal Bisnis dan Akuntansi
ASTRID RUDYANTO
STIE Trisakti
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : AFEBI Accounting Review

 1 
THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Astrid Rudyanto
AFEBI Accounting Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.921 KB) | DOI: 10.47312/aar.v3i02.195

Abstract

Corporate social responsibility disclosure should be controlled by internal and external mechanism to make sure that company is doing its business morally. Board of commissioners are responsible for supervising company from internal. This study uses board (of commissioner) diversity as internal mechanism. Board diversity is measured by board size, women on board , and board tenure. Public visibility acts as external mechanism to watch corporate social responsibility disclosure. Public visibility is measured by firm size, profitability, and listing age.  Corporate social responsibility disclosure is measured using content analysis made by Sembiring (2005). This study aims to examine the effect of board diversity and public visibility on corporate social responsibility disclosure. Using 177 manufacturing companies listed in Indonesia Stock Exchange in the period of  2013-2015, the result shows substitution association of internal and external mechanism on corporate social responsibility disclosure. This shows that one of those mechanisms is enough to increase corporate social responsibility disclosure and regulator shall consider external mechanism for making regulation on internal mechanism. Keywords: board diversity, corporate social responsibility disclosure, external mechanism, internal mechanism, public visibility
THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Astrid Rudyanto
AFEBI Accounting Review Vol. 3 No. 2 (2018): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i02.195

Abstract

Corporate social responsibility disclosure should be controlled by internal and external mechanism to make sure that company is doing its business morally. Board of commissioners are responsible for supervising company from internal. This study uses board (of commissioner) diversity as internal mechanism. Board diversity is measured by board size, women on board , and board tenure. Public visibility acts as external mechanism to watch corporate social responsibility disclosure. Public visibility is measured by firm size, profitability, and listing age.  Corporate social responsibility disclosure is measured using content analysis made by Sembiring (2005). This study aims to examine the effect of board diversity and public visibility on corporate social responsibility disclosure. Using 177 manufacturing companies listed in Indonesia Stock Exchange in the period of  2013-2015, the result shows substitution association of internal and external mechanism on corporate social responsibility disclosure. This shows that one of those mechanisms is enough to increase corporate social responsibility disclosure and regulator shall consider external mechanism for making regulation on internal mechanism. Keywords: board diversity, corporate social responsibility disclosure, external mechanism, internal mechanism, public visibility
Co-Authors IRWANTO HANDOJO