PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
ABSTRACT: The research
objective is to examine the effect of corporate governance and audit quality on
the disclosure of corporate social responsibility (CSR). Corporate governance
is proxied with four variables: the proportion of institutional ownership, the
board of commissioners size, the proportion of independent commissioners, and
the size of the audit committee. Audit quality was proxied with public
accounting firms of big four and non-big four. CSR disclosure index measurement
is done using content analysis based on the dis-closure of check list of seven
categories, namely environmental, energy, health and labor safety, labor, etc.,
products, and general community involvement. This study uses a sample of all
companies listed on the Indonesia Stock Exchange with the observation period in
2009. The amount of the data obtained as many as 107. Testing the hypothesis in
this study using multiple regression statistical analysis. The study produced
some empirical evidence. First, the proportion of institutional ownership has
not been proven positive effect on the disclosure of corporate social
respon-sibility (CSR), the size of the board proved to be positively effect on
the disclosure of corporate social responsibility (CSR), the proportion of
independent commissioners are not shown to be positively effect on the disclosure
of corporate social responsibility (CSR), the size audit committee proved to be
positively effect on the disclosure of corporate social responsibility (CSR), and
quality audit proved to be positively effect on the disclosure of corporate
social responsibility (CSR).
Keywords: corporate
governance, audit quality, the disclosure of corporate social responsibility
Penulis: Dody Hapsoro
Kode Jurnal: jpmanajemendd120319
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