The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR)

A. Hafidzi
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引用次数: 1

Abstract

This study aims to analyze the effect of board size and committees size to corporate social responsibilitythrough financial performance. The sample used in this study is secondary data of companies listed LQ-45 Index in 2013-2017 and determined using a purposive sampling method. The data about researchvariables are available in the financial report. The data analysis method is using path analysis. Theresults were showed that the size of commissioners board to corporate social responsibility was significantpositive, size of committees to corporate social responsibility was significant positive relationship, size ofcommissioners board to financial performance was significant positive relationship, size of committeesto financial performance was relationship positive significant, financial performance to corporate socialresponsibility shows a significant positive relationship.
委员董事会规模和委员会董事会规模对企业社会责任披露的影响
本研究旨在通过财务绩效分析董事会规模和委员会规模对企业社会责任的影响。本研究使用的样本为2013-2017年LQ-45指数上市公司的二手数据,采用目的抽样法确定。关于研究变量的数据可以在财务报告中找到。数据分析方法采用路径分析法。结果表明:董事会规模对企业社会责任显著正相关,委员会规模对企业社会责任显著正相关,董事会规模对财务绩效显著正相关,委员会规模对财务绩效显著正相关,财务绩效对企业社会责任显著正相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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