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Atrizka, diny
Universitas Prima Indonesia
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Journal : AFRE Accounting Financial Review

 1 
The Attributes of The Corporate Governance to The Quality of Corporate Social Responsibility Disclosure Pratama, Ikbar; Pratama, Khalik; Atrizka, Diny; Dalimunthe, Mohd Idris
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12668

Abstract

This study aims to explore the relationship between corporate governance attributes (such as political connections, proportion of women, multiethnicity, family ownership, and board composition) with CSRD quality. The independent variables for this study are gathered from the 2023 annual reports of each listed company on the IDX. Meanwhile, the dependent variable, CSRD quality, is summarized from the environmental and social disclosures present in these annual reports. The disclosed information is then converted into a percentage to represent the score of CSR disclosure quality. The research sample was 460 companies listed on the Indonesia Stock Exchange (IDX) in 2023. The association between corporate governance attributes and CSRD quality examined using multiple regression. The outcomes of the multiple regression analysis reveal that the political connection of the board of commissioners (PCOBC) and the composition of the board of directors (TCOBD) significantly impact CSRD quality among the 460 Indonesian publicly listed companies in the year 2023.DOI: https://doi.org/10.26905/afr.v7i2.12668
Co-Authors Achmad Irfan Dwi Putra Adela Saputri Afifa, Amalia Agung Maliki Herman Agung Suharyanto Agung Suharyanto Agus Sugiharto Akbar, Rizky Nanda Aleksander Agung Wijaya Alfito CH Hutabarat Angela Koka Angelita Hulu, Stefany Anne S, Ella Leonora Margaretha Arbana Syamanta Armaya, Surti Asnia Imelda Astria Sri Lestari Sibarani Azwin Azwin Bawika, Manasvini Beby Ramadhani Calvian Tanur Chaiyanda, Yumico Chindy Novieandy Utami Chintya Fensiski Cindy Wiliem Dalillah, Yumna Dea Vanthera Dearni Cintya Dewi Devi S Damanik Dewinta Widyastari Diana Rores Tandiono Dwi Nova Nauli, Made Dwi Putra, Achmad Irvan Dwi Septina Megawati El Akmal, Mukhaira Elvira Hardy Emily Andriki Erika Thiodora Rumabutar Erlina Sari Siregar Ester Ester Febrianty Wijaya Fikaria Br Tarigan Fransisca, Vanessa Fricylya, Fricylya Gabriela Sihol Marito Simanjuntak Ginting, Elisabeth Margaretta Ginting, Julyani Br. Gloria Tarafang Hari Nugraha Putra Hasnida Irwadi, Irwadi Jessica Yustan Jevika Luincky Josep Hutty Pardamean Malau Jovian Julius Julius Karina Natalia Kevin Sanjaya Khalik Pratama Khrisna Sanubari Limbong Lauren, Selvia Linda Suhardi Malau, Rahel Hanaia Br. Manurung, Wilda marpaung, winida Marviana, Ratna Dina Mega Hariyanti Melisa Melisa Mohd. Idris Dalimunthe Mona Elisa Putri Simanjuntak Natasya Natasya Nicolas Pardosi Nurmaizar Nilawati Siregar Pardosi, Nicolas Paskal Jevon Dachi Pratama, Ikbar Pratama, Khalik Putra, Sampurno Pratama Ramadhan Emha Damanik, Kevin Rangkuti, Nabila Rianda Elvinawanty Rina Mirza Rizkan Zulyadi Rizky Nanda Akbar Rizky Polanta, Feby Rizky Yusfasari Ryzka Rosta Octavia Sampurno Pratama Putra Saragih, Rhika Sry Melian sari, tria selly Selly Selvia Lauren Setiyo Wibowo Sieny Yulim Siregar, Hairil Azhar Sitepu, Indah Tesalonika Siti Zahreni Sri Hartini Sri Hartini Steven Steven Surti Armaya Suwandi Cipta Nugraha S Syafruddin Ritonga Tandiono, Diana Rores Tanoto, Steffi Tarawana Aritonang Tarigan, Eltalina Tata Kaban Tria Sari Vania Vania Wenggedes Frensh Windy Windy Wulandari Wulandari Yosia Wulandari Sihombing Yunike Cheria Yusliza Surbakti, Nursyadiva Zulkarnain, Mierna