PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL
ABSTRACT: The aim of this
research is to examine the relation of corporate governance and corporate
social responsibility disclosure on public companies listed at the Jakarta
Stock Exchange. Disclosure of
corporate social responsibility was
measured by using
modified Hackton and
Milne’s (1996) indicators. This research predicts that corporate social
disclosure is determined by the characteristics
of corporate governance
i.e. size of
the board of
commissioners; independent commissioners,
independent audit committees, government ownership, and presence of women the
board of commissioners. Company size and profitability is used as control
variables. This sample consists of companies in financial sector. There are 45
companies fulfilling the sampling criterion. The data were then analyzed using
multiple regression analysis. The results indicated that the size of the board
of commissioners, government ownership, independent audit committee, and
company size had a positive and significant relation on the disclosure of
corporate social responsibility;
but the independent
commissioners, the presence
of women in
the board of commissioners, and profitability did not
have a significant relationship.
Penulis: Saskiya Rahma
Wardhani, Nur Cahyonowati
Kode Jurnal: jpakuntansidd110241
