Pengaruh Kinerja Keuangan, Corporate Governance, Dan Kualitas Audit Terhadap Pengungkapan Corporate Social Responsibility

Iswandika, Ryandi; Murtanto, Murtanto; Sipayung, Emma Saur Nauli

doi:10.25105/jat.v1i2.4804

Cited by 14 publications

(28 citation statements)

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“…Hal ini disebabkan salah satu tugas komite audit adalah untuk memastikan keandalan laporan, sehingga managemen perusahaan perlu untuk mengungkapkan tanggung jawab sosial dan lingkungan. Semakin besar ukuran komite audit, maka peran komite audit dalam mengendalikan dan memantau manajemen puncak akan semakin efektif (Iswandika et al, 2014;Krisna dan Suhardianto, 2016). Hipotesis yang digunakan adalah: H3 : Komite sudit berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan.…”

Section: Komite Audit Dan Pengungkapan Tanggung Jawab Sosial Perusahaanunclassified

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Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Susanto

Joshua

2019

EKUITAS

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The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

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Section: Komite Audit Dan Pengungkapan Tanggung Jawab Sosial Perusahaanunclassified

“…Variabel ini diukur dengan membagi jumlah komisaris non eksekutif dengan total jumlah dewan komisaris dalam perusahaan (Ali dan Atan, 2013). Komite audit diukur dengan menggunakan proksi jumlah keanggotaan komite audit (Iswandika et al, 2014).…”

Section: Metode Penelitianunclassified

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Susanto

Joshua

2019

EKUITAS

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“…Profitability contributes positively to the disclosure of ISR. However, the other research found that profitability does not give any significant effect on the disclosure of ISR [6].…”

Section: Introductionmentioning

confidence: 85%

“…This paper presents a result of effects with some combines aspects from the previous researches by investigating some impact factors ISR disclosure, which has not been observed [4], [5], and [6]. The authors add stock value factor which is estimated as the impact factor of ISR disclosure.…”

Section: Introductionmentioning

confidence: 99%

An Effect Analysis of Companyrs Size, Profitability, and Age towards Islamic Social Reporting Disclosure and Companyrs Valuation

Widagdo¹,

Satiti²

2018

Proceedings of the 5th International Conference on Community Development (AMCA 2018)

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There is a principle of public needs that deals with the prevention of damage and poverty by the Corporate Social Responsibility actions. The objectives of this research were to analyze: the effect of company's size, profitability and age against the disclosure of Islamic Social Reporting (ISR); the presence of effect of company's size, profitability and age against company's valuation. It also aims to find out: the impact of ISR against the company's valuation; the effect of company's size, profitability and age against the company's valuation through the disclosure of ISR. Based on the analysis results, it was found that the company's size and age simultaneously have brought significantly positive effects towards the disclosure of ISR; while profitability does not contribute any significant effect towards the disclosure of Islamic Banks Indonesia's ISR. The company's size and age partially have brought significant effects towards company's valuation; while profitability and disclosure of ISR do not give any significant effect on company's valuation.

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“…Institutional ownership is ownership of company shares owned by institutional investors, for example, such as the government, companies, banks, financial companies, etc. The indicator used to measure institutional ownership is the percentage of the number of shares owned by the institution of all outstanding share capital [7].…”

Section: B Institutional Ownershipmentioning

confidence: 99%

Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia

Pramono¹,

Fakhruddin²,

Wibowo³

2020

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwoker

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The aim of this research is to examine the impact of Institutional Ownership, Board of Commissioners, and Sharia Supervisory Board, on Going Concern. The population used is the Sharia Commercial Bank registered at Bank Indonesia in 2014-2018. The secondary data collection technique is done by searching the annual report data issued by each Islamic commercial bank. Research data comes from 60 observation samples. Multiple regression analysis is used in testing the effect of Institutional Ownership, the Board of Commissioners, and the Sharia Supervisory Board on Going Concern. Research Results Show that Institutional Ownership, the Board of Commissioners, and the Sharia Supervisory Board have no impact on the Going Concern of Islamic Commercial Banks.

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Pengaruh Kinerja Keuangan, Corporate Governance, Dan Kualitas Audit Terhadap Pengungkapan Corporate Social Responsibility

Cited by 14 publications

References 0 publications

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

An Effect Analysis of Companyrs Size, Profitability, and Age towards Islamic Social Reporting Disclosure and Companyrs Valuation

Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia

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