The Indonesian Journal of Business Administration
Vol 1, No 5 (2012)

The Effect of Good Corporate Governance and Financial Performance on The Corporate Social Responsibility Disclosure of Telecommunication Company in Indonesia

Abriyani, Destya Ramia (Unknown)
Wiryono, Sudarso Kaderi (Unknown)



Article Info

Publish Date
30 Jul 2012

Abstract

The company’s annual report is a medium of communication between companies and communities who need financial information and company developments. Currently, not only financial information are taken into consideration for investors, but also information on corporate social responsibility. This study aims to give an idea of corporate social responsibility disclosure in the Indonesian telecommunication sector and to know that the good corporate governance and financial performance with corporate social disclosure in accordance hypotheses simultaneously , while institutional ownership and the audit committee significantly affect the disclosure of corporate social responsibility partially. The next stage is using backward regression analysis method and found that the audit committee is the most influential variable on the disclosure of corporate social responsibility. Keywords: good corporate governance, corporate social responsibility disclosure, firm size, profitability, leverage

Copyrights © 2012






Journal Info

Abbrev

IJBA

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

The Indonesia Journal of Business Administration(IJBA) is a business journal that bridges the gap between business research and practice, evaluating and reporting on new research to help readers identify and understand significant trends in their fields. The IJBA seeks to publish papers relating ...