Determinan Pengungkapan Corporate Social Responsibility

Nathaniel Archel Tiwow, Nicken Destriana, dikenal luas oleh, masyarakat dengan, sebutan tanggung, jawab sosial didefinisikan, oleh Fahad dan Nidheesh
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引用次数: 1

Abstract

The purpose of this research is to obtain empirical evidence about the factors that affect corporate social responsibility disclosure. This research determines whether there is an effect of media exposure, taxes aggressiveness, institutional ownership, managerial ownership, independent board, the board size, and profitability on corporate social responsibility disclosure. The objects of this research are manufacturing firms listed on Indonesia Stock Exchange (IDX) during the research period 2018-2020. The samples are chosen by using purposive sampling methods. There are 42 companies that met the criteria used in this research. The research model is analyzed by using multiple regression. Corporate social responsibility disclosure as the dependent variable using the 78-items index provided by Sembiring (2005). The result of this research shows that independent board and board size have a positive effect on corporate social responsibility disclosure. The presence of the board of commissioners in the company can increase the power of supervision to be able to provide pressure/encouragement to management in improving the quality of disclosure of company information and ensuring that CSR activities are carried out by the company.
决定彭甲的企业社会责任
本研究的目的是获得影响企业社会责任披露的因素的实证证据。本研究考察媒体曝光、税收攻击性、机构所有权、管理层所有权、独立董事会、董事会规模和盈利能力是否对企业社会责任披露有影响。本研究的对象是2018-2020年研究期间在印度尼西亚证券交易所(IDX)上市的制造业公司。样本的选择采用有目的的抽样方法。有42家公司符合本研究中使用的标准。采用多元回归对研究模型进行分析。企业社会责任披露作为因变量,采用Sembiring(2005)提供的78项指标。研究结果表明,独立董事会和董事会规模对企业社会责任披露具有正向影响。董事会在公司的存在可以增加监督的权力,能够对管理层施加压力/鼓励,以提高公司信息披露的质量,确保公司开展企业社会责任活动。
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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