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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Jurnal Entrepreneur dan Entrepreneurship Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Dinasti International Journal of Digital Business Management Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Rahmatan Lil’alamin Journal of Community Services (RLA) Bangun Desa : Jurnal Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Hasil Pengabdian Kepada Masyarakat Universitas Jember Jurnal Pengabdian Masyarakat Indonesia
Reni Yendrawati
Universitas Islam Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Corporate Social Responsibility disclosure: A study on audit committee, audit quality, and company size Rahayu, Yurik Prastika; Yendrawati, Reni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art15

Abstract

This study aims to determine the effects of audit committees, audit quality, and company size on Corporate Social Responsibility (CSR) disclosure. The research population comprises ASEAN companies in the energy sector listed in Osiris between 2022 and 2023. Purposive sampling was used, resulting in 66 sample companies. Secondary data from Osiris were processed and analyzed using panel data regression. The selected data is the Random Effect Model (REM). The findings show that company size has a positive and significant effect on corporate social responsibility disclosure because large companies face higher pressure from stakeholders to increase transparency and accountability, including in terms of CSR disclosure. However, the audit committee and audit quality show no influence. The audit committee has no effect on CSR disclosure, possibly because the audit committee is only a formality to comply with regulations without really supervising and encouraging CSR disclosure. Audit quality has no effect on CSR disclosure because the main focus of the audit is likely still on financial statements, and high audit costs are required to verify the disclosure.
te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance Yendrawati, Reni; Kinanti, Amalia
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art3

Abstract

The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG PROXIED by institutional ownership, managerial ownership and an independent board of commissioners on the company's financial performance. The population in this research is manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method that collected 37 companies. The analysis was multiple linear regression analysis. The results of this research indicate that corporate social responsibility, institutional ownership and managerial ownership do not affect on financial performance. Independent board of commissioners has a positive effect on financial performance. The results of this research are expected to provide the government an evaluation material regarding corporate social responsibility regulations.
Co-Authors Adityaningrum, Utami Adiwafi, Nafil Ataina Hudayati Ayu Chairina Laksmi, Ayu Chairina Baraba, Raihana Abdul Aziz Cahyawati, Noor Endah Dekar Urumsah Dessy Isfianadewi Dewi Nindiasari, Avininda Dwi Ariyani, Asri Dwi Rugiarti, Novi Erin Febriana Asy’ari Firdaus, Ad Zulfa Geofani Gaby Marcellia, Gaby Hinggis, Bara Hasnuagi Isti Rahayu Juliawan, Hardi Kartini Kartini Kinanti, Amalia Mahmudi Mahmudi Marfuah Mariani, Hesti Meidawati, Neni Muhlasiana, Dewi Nazza Najamuddin , Yunan Nustini, Yuni Prabowo, Hendi Yogi Prasetya, Fida Wahyu Rahayu, Yurik Prastika Ratih Kusumaningtyas, Ratih Ratna Sari Indah Pratiwi Rosita Rosita Rosita Rosita Setyono, Primanita Tarusnawati, Lalitya Reni Teduh Dirgahayu, Teduh Zaidan, Muhammad