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N. Nurhikmah
Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta
Economics, Econometrics & Finance

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Determinant of The Corporate Social Responsibility Disclosure Uun Sunarsih; N. Nurhikmah
ETIKONOMI Vol 16, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.547 KB) | DOI: 10.15408/etk.v16i2.5236

Abstract

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236
Co-Authors Uun Sunarsih