Jurnal Akuntansi dan Bisnis
Vol 9, No 2 (2009)

Corporate Governance as Determinants of The Level of Corporate Social Responsibility (CSR) Disclosures in Companies’ Annual Reports

Yosefa Sayekti (Unknown)



Article Info

Publish Date
08 Feb 2017

Abstract

The purpose of this study is to examine the Corporate Governance as Determinants of the level of Corporate Social Responsibility (CSR) information disclosed in the companies’ annual reports. This study hypothesizes that the number of independent members of board of commissioner, the size of audit committee, the external auditors, the proportion of blockholders have positive effects on the level of CSR disclosures in companies’ annual reports, while leverage factor has negative effect. Three control variables employed in the study which are size, profitability and the age of the company. The sample of the study consist of 96 annual reports 2004 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study indicate that only the proportion of blockholders has statistically positive significant effects on the level of CSR disclosures in the companies annual reports. The empirical evidence of this study do not support the hypotheses stating that the number of independent members of BOC, the size of audit committee, and the external auditors have positive effect on the level of CSR disclosures.

Copyrights © 2009






Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of ...