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Journal : Journal of the Community Development in Asia

 1 
The Role of Environmental Performance in The Effect of Managerial Ownership, Independent Board of Commissioners, and Social Costs On Corporate Social Responsibility Disclosure Sukhani, Nitya; Hanif, Hanif
Journal of The Community Development in Asia Vol 6, No 2 (2023): Journal of the Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i2.2325

Abstract

Concerning the social and environmental effects of monetary action, corporate social responsibility disclosure has become a phenomenon. Good corporate governance (GCG), which includes managerial ownership, company characteristics like the percentage of independent commissioners, extra costs incurred by the company, and media exposure like environmental performance are some of the variables that affect a company’s disclosure. This study’s ideas include the signaling theory. According to the signaling theory, businesses want to lessen the information gaps between them and their stakeholders by being transparent about the social activities they support and engage in. The manufacturing companies that took part in PROPER and are registered on IDX in 2019-2021 are the subject of this study. Purposive sampling was the technique that was employed. There are 30 companies that meet the requirements, and a total of 90 companies were obtained. The SPSS 26 program and Warp PLS 7.0 were used to perform the data analysis techniques, including the comparison of coefficients (pooling), outer model test and inner model test. This hypothetical result demonstrated that only environmental performance has a positive and significant effect on corporate social responsibility disclosure, proving the need for the government to enact regulations requiring companies to take part in PROPER.
The Role of Environmental Performance in The Effect of Managerial Ownership, Independent Board of Commissioners, and Social Costs On Corporate Social Responsibility Disclosure Sukhani, Nitya; Hanif, Hanif
Journal of The Community Development in Asia Vol 6, No 2 (2023): May 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i2.2325

Abstract

Concerning the social and environmental effects of monetary action, corporate social responsibility disclosure has become a phenomenon. Good corporate governance (GCG), which includes managerial ownership, company characteristics like the percentage of independent commissioners, extra costs incurred by the company, and media exposure like environmental performance are some of the variables that affect a company’s disclosure. This study’s ideas include the signaling theory. According to the signaling theory, businesses want to lessen the information gaps between them and their stakeholders by being transparent about the social activities they support and engage in. The manufacturing companies that took part in PROPER and are registered on IDX in 2019-2021 are the subject of this study. Purposive sampling was the technique that was employed. There are 30 companies that meet the requirements, and a total of 90 companies were obtained. The SPSS 26 program and Warp PLS 7.0 were used to perform the data analysis techniques, including the comparison of coefficients (pooling), outer model test and inner model test. This hypothetical result demonstrated that only environmental performance has a positive and significant effect on corporate social responsibility disclosure, proving the need for the government to enact regulations requiring companies to take part in PROPER.
Co-Authors Abd Mujahid Hamdan Afandi, Yosi Aftika, Sonia Agus Hermanto Agus Kurniawan Agustin, Melin Ahmad Fikri ahmad habibi Aini, Yulis Nurul Al Fairusy, Muhajir Al Fathier, Al Fathier Al Marbawi, Usman Al-Fairusy, Muhajir Alfiansyah Alfiansyah aljufri aljufri, aljufri Ambo Ako andrian, jihan Andriyanto Andriyanto Aprilia, Helda ARDI, ATIKAH Arief Rahman, Arief Rahman aristama, Faisal Audia, Nanda Bahrudin, Moh. Bambang Sugiantoro Candra, Delfika Chairil Anwar Chatarina Umbul Wahyuni Damayanti, Narinda Dedi Fariadi Devi, Yulistia Devi Dewi Kumala Sari Dian Puspita Dian Wahyu Dicky Wahyudi Edi Saputra Ermawati, Liya Faisal Faisal Faisal Faisal Faisal Rizal Fajri, Wilda Nur Fariski, Ilham Rian Febrian Maulana Putra, Febrian Maulana Fisa, Triansyah Fuadi, Fatih Gani, Fauzi A Gusrizal Gusrizal Gustika Nurmalia Habiba Aurora Haiyum, Muhd Hasan, Khairuddin Hasdi, Syaiful Hasnadi, Hasnadi Hazmal Herman, Hazmal Heni Noviarita Herdi Susanto Herri Mahyar Herry Hudrasyah Hidayat Sujuti Husen, Zakir Husran, Yuza I Wayan Suparta . Ichwan, Hasbi Randi Ikhwan, M. Indra Mawardi Iqbal Iqbal Irawan, Bayu Budi Irwan Irwan Ismeirita, Ismeirita Januardy, Uray Jayadi, Farid Joko Susilo Jovial Pally Taran Kamila, Raisya Kasih, Dar Khairul Amri Kurniawati Kurniawati M. Ikhwan M. Ikhwan, M. Ikhwan Madnasir Madnasir MALIK, ANAS Marbun, Mahmuddin Mardhiyah Hayati Marina Marina Marisa, Siti Nurkhafifah Marselina Marselina Marwin Marwin Marziah, Ainal Maulifah, Elia Mazni, Deni Irda Moh. Mukri Muhammad Iqbal MUHAMMAD MANSUR Muhammad Muhammad Mukhlizar, Mukhlizar Mulyawan, Rizka Munardy, Munardy Muslim Muslim Musyrifah Maliki, Raudoh Noorhamdani Noorhamdani Normasyhuri, Khavid Nugraheni, Ridha Nugroho, Dimas Satrio Laksono Nur ‘Azah Nurcahaya, Nurcahaya Nurdin Nurdin Nurfaisal, Nurfaisal Nurlaili Nurlaili Nurrohmah, Nurul Pramudya, Hans Pramulya, Ariya Putra Marwa Putri, Mutiara Eka Putri, Nur Kemala Qamilna, Nadila R, Nofriyandi Rahim, Reynaldi Aulia Rahmah, Chatrine Aulia Rahman, Andi Arif Rahman, Fatkur Raizky Rienaldy Pramasha Rakhmyta, Yunie Amalia Razali, Maulana Reynaldi, Reynaldi Aulia Rahim Rista, Nadia Rizki, Dini Rizna Rahmi Rizqy Aziz Basuki Rochmad - Rochmad Rochmad Rusmiati Safitri, Desiana Saifullah Saifullah Sartina, Ida Sembiring, Rinawati Semedi, Bambang Pujo Setyawati Soeharto, Setyawati Setyorini, Tri Siatan, Mairizal S. Siatan, Mairizal Salehudin Siregar, Muhammad Rizkyansyah Siti Maisaroh Srisamout, Bancharat Suhendar Suhendar, Suhendar Sukhani, Nitya Sukri, Siti Annisa Supriyadi Supriyadi Suryati Suryati Susanto, Is susilawati, desma Syamsuar Syamsuar, Syamsuar Syamsul Hilal Syamsul Hilal Us, Khairol Mizan Utamy, Renny Fatmyah Utariani, Arie Vitri, Gusni Vittorio, Kevin Wilmer Wahyu Iryana Wardi, Fithriah Wendi Boy Weny Rosilawati Wintona, Handri Yeni Susanti Yulisda, Desvina Yulistia Devi Yunasar, Yunasar Zaharuddin Zaharuddin, Zaharuddin Zaini Zaini Zayu, Wiwin Putri Zulkifli Zulkifli