Title: Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange
Abstract:The objectives of this study are examining the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. The pop...The objectives of this study are examining the influence of environmental performance, good corporate governance mechanism and earning management on Corporate Social Responsibility Disclosure. The population used in this study was companies that listed in Indonesian Stock Exchange (IDX) in 2009-2013. Samples were selected using purposive sampling method and there are 24 manufacture companies were able to fulfill the criteria. The analysis methods of this research use multiple linear regressions. Data used are secondary data from Indonesian Capital Market Directory, and environment Ministry website. The result of this research found that environmental performance, public ownership and earning management have insignificant influence to Corporate Social Responsibility Disclosure. Board of commissioners, independence of commissioner, and managerial ownership have significantly influence on the disclosure of Corporate Social Responsibility.Read More
Publication Year: 2017
Publication Date: 2017-01-01
Language: en
Type: article
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