Good Corporate Governance Mechanism, Firm Characteristics and Coorporate Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange

Dewi, Kencana Dewi Kencana and Mukhtaruddin, Mukhtaruddin and Apriany, Christine Apriany Christine (2014) Good Corporate Governance Mechanism, Firm Characteristics and Coorporate Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange. International Journal of Finance and Accounting 2014, 3 (2). pp. 88-95. ISSN 2168-4812

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Abstract

Abstract Discussion on social responsibility is developed rapidly. Result of the previous research hat in different views. This research aimed to identify the influence of good corporate governance (managerial ownership, institutional ownership, independent commissionaires, and auditing committee) and a company's characteristics (company size) on their corporate social responsibility activities. The population of this research is the companies listed in Indonesia Stock Exchange in 2010and 2011 and reported their CSR activities and loaded them in BEI website. 35 companies were selected through purposive sampling. The data are analyzed statistically and descriptively. The research result show that managerial ownership,auditcommittee, and company size have a significant and positive influence on the CSR activities; where as institutional ownersbip and independent commissionaries do not. this research is limited the sample of 35 companies, and the two year reported period

Item Type: Article
Uncontrolled Keywords: Managerial and institutional ownership, Independent board of commissionaries, Audit comminee; size, CSR
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Muchtar Indana
Date Deposited: 11 Nov 2019 11:13
Last Modified: 11 Nov 2019 11:13
URI: http://repository.unsri.ac.id/id/eprint/14529

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