Hubungan Antara Kinerja Lingkungan Dan Kinerja Komite Audit Dengan Kualitas Pengungkapan Corporate Social Responsibility (Pada Perusahaan Mamufaktur di BEI)
Abstract: This research is
aiming investigated the relationship between environmental performance with the
quality of corporate social responsibily disclosure, the relationship between
audit commitee performance with environmental performance, and the relationship
between audit commitee performance with
the quality of corporate social responsibily disclosure. Environmental
performance is measured by ISO 14001 certificate. The proxy of audit commitee
performance are audit commitee meeting, audit commitee report, audit charter.
The quality of corporate social responsibily disclosure is measured by CSR
index from Global Reporting Initiative. The number of samples used in this
research were one hundred thirteen manufacturing company. The sampling method
used purposive sampling method. Data are
taken from annual report 2010-2011 of the manufacture companies listed on
Indonesia Stock Exchange. The examined technique hypothesis is mutiple
regression by using SPSS program. The
result showed that environmental performance has a positif significant
relationship with the quality of Corpoate Social Responsibility disclosure as
the first hypothesis. The second hypothesis showed that environmental
performance has a positif and sgnificant relationship with audit commitee
performance. The third hypothesis showed that audit commitee performance has a
positif and sgnificant relationship with the quality of Corpoate Social
Responsibility disclosure.
Penulis: Ivana Siregar, Lindrianasari,
Komaruddin
Kode Jurnal: jpakuntansidd130253
