JURNAL AKUNTANSI DAN AUDITING
Volume 16, Nomor 1, Tahun 2019

KUALITAS PENGUNGKAPAN CSR PADA PERUSAHAAN LQ45 DAN FAKTOR YANG MEMPENGARUHINYA

Solikhah, Badingatus (Unknown)
Kuswoyo, Adistya (Unknown)



Article Info

Publish Date
20 Apr 2020

Abstract

The purpose of this study is to examine the effect of board commissioners meeting frequency, board directors gender diversity, institutional ownership, managerial ownership, industrial sensitivity, and slack resources on CSR disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method, thus obtained 77 unit of analysis. This study used multiple regression analysis. The results showed that frequency of board commissioners meeting and indsutry sensitivity has positive significant effect on CSR disclosure. Meanwhile, boar director gender diversity, innstitutional ownership, managerial ownership, and slack resources do not affect the CSR disclosure.

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Journal Info

Abbrev

akuditi

Publisher

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...