Pengaruh Good Corporate Governance, Pengungkapan Media, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility

(Studi Empiris pada Subsektor Otomotif dan Komponen Periode 2013- 2017)

  • Angga Tresna Pratama Universitas Budi Luhur
  • Prita Andini Universitas Budi Luhur

Abstract

The purpose of this study was to determine the effect of good corporate governance, media disclosure and profitability on disclosure of corporate social responsibility (CSR). The sample of this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange in the period 2013-2017 with a total of 11 companies using purposive sampling. While the analytical method used is the classic assumption test and hypothesis testing and multiple linear regression analysis. The results of this study indicate that the Independent Board of Commissioners, Board of Commissioners Size Profitability (ROA) has a significant effect on CSR disclosure. Institutional Share Ownership and Media Disclosure have no significant effect on CSR disclosure.

Published
2019-02-01
How to Cite
PRATAMA, Angga Tresna; ANDINI, Prita. Pengaruh Good Corporate Governance, Pengungkapan Media, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Akuntansi Responsibilitas Audit dan Tax, [S.l.], v. 2, n. 01, feb. 2019. ISSN 2252-6226. Available at: <https://jom.fe.budiluhur.ac.id/index.php/jma/article/view/202>. Date accessed: 15 june 2024.