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Saskiya Rahma Wardhani
Universitas Diponegoro
Economics, Econometrics & Finance

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PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL Wardhani, Saskiya Rahma; Cahyonowati, Nur
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.651 KB) | DOI: 10.14710/jaa.7.2.182-202

Abstract

The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne’s(1996) indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship.
Co-Authors Nur Cahyonowati