Jurnal Bisnis dan Akuntansi
Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi

Pengaruh tipe industri, mekanisme corporate governance, dan ukuran perusahaan terhadap corporate social responsibility disclosure

NURAINUN BANGUN (Universitas Tarumanagara)
CHRISTIE ANDHIKA (Universitas Tarumanagara)
HENRYANTO WIJAYA (Universitas Tarumanagara)



Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to get empirical provement about the influence of profile, corporate governance mechanism (size of boards of directors, proportion of boards of directors independcy, and audit committee), and company size significantly on corporate social responsibility disclosure. This research obtainted data from financial statements of manufacture sector companies. The company researched consisted of 30 companies for each period during 2012-2014. The statistic method that was used to test the hypothesis was the multiple linier regression. The result of this research shows that profile, size of boards of directors, proportion of boards of directors independcy, and audit committee not influence significantly on corporate social responsibility disclosure. While, the effect of company size on corporate social responsibility disclosure is significant

Copyrights © 2016






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...