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All Journal JAM : Jurnal Aplikasi Manajemen DERIVATIF AdBispreneur Indonesian Journal of Strategic Management Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ JURISMA: Jurnal Riset Bisnis & Manajemen Indonesian Journal Of Business And Economics Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Khazanah Sosial JAS (Jurnal Agri Sains) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Khazanah Multidisiplin IJECman (International Journal of Ecma Science) SOCIRCLE : Journal Of Social Community Services DIGIBE: Digital Business and Entrepreneurship Journal
Vigory Gloriman Manalu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Mantik

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How poilitical connection moderate audit committee characteristics and csr: evidence from Indonesian companies Arief Nurhandika; Vigory Gloriman Manalu
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4161

Abstract

This study aimed to examine the moderation of corporate political connections on the relationship between audit committee characteristics and CSR. This article has developments from various literature on the relationship between corporate governance and CSR; one of those is the audit committees in recent years, which have been synonymous with financial reporting and process audits. This study also uses agency theory, Resource Dependency Theory (RDT), and Social Exchange Theory (SET). The results show a significant positive effect of audit committee independence and expertise. Moreover, political connection is not effect on CSR. Then, political connection can be low moderate between audit committee independence and CSR and political connection can be hight moderate between expertise and CSR
Co-Authors . Wachjuni Adzimatinur, Fauziyah Amalia Cantika Arief Nurhandika Arief Nurhandika Dadang Suhendar Dwi Novita, Alviana Eka Pariyanti Eman Sulaiman Faishal Rahimi Faishal Rahimi Faishal Rahimi Fauziyah Adzimatinur Gilang Kripsiyadi Praramdana Harjadi, Dikdik Ilham Akbar Ilham Akbar Komarudin, Munir Nur Nurhandika, Arief Rachmaniar Myrianda Dwiputri Ratih Hurriyati Sri Rahayu Wachjuni Yunior, Ray