The influence of good corporate governance and profitability on corporate social responsibility disclosure (empirical study on mining companiees listed in indonesia stock exchange period 2013 - 2015)
Riski Prasetyo Wibowo
Abstract
Riski Prasetyo Wibowo
Abstract
The purpose of this research is to analyse the influence of Good Corporate \nGovernance (GCG) and profitability on Corporate Social Responsibility Disclosure \n(CSRD). The ratio of good corporate governance through proxied on Institutional \nOwnership and Managerial Ownership while Profitability through proxied on \nReturn on Assets (ROA). The research was conducted an examination of the \ninfluence of GCG and profitability tighter as the independent variable against the \nCSRD as dependent variable \n \nSamples of this research is the annual reports of mining companies that \nactually enrolled in Indonesian Stock Exchange (IDX) on a period 2013 - 2015. In \nthe sample were selected in uses the method of purposive sampling and obtained \n45 mining companies that already meet the criteria sample. The data were analyzed \nusing a method of multiple regression. \n \nThe result of this research found the influence of GCG and profitability \nthrough as Institutional Ownership, Managerial Ownership, and ROA against the \nCSRD. Institutional Ownership and ROA has not been affecting the CSRD, while \nthe possession of Managerial Ownership had an influence on the CSRD.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
The purpose of this research is to analyse the influence of Good Corporate \nGovernance (GCG) and profitability on Corporate Social Responsibility Disclosure \n(CSRD). The ratio of good corporate governance through proxied on Institutional \nOwnership and Managerial Ownership while Profitability through proxied on \nReturn on Assets (ROA). The research was conducted an examination of the \ninfluence of GCG and profitability tighter as the independent variable against the \nCSRD as dependent variable \n \nSamples of this research is the annual reports of mining companies that \nactually enrolled in Indonesian Stock Exchange (IDX) on a period 2013 - 2015. In \nthe sample were selected in uses the method of purposive sampling and obtained \n45 mining companies that already meet the criteria sample. The data were analyzed \nusing a method of multiple regression. \n \nThe result of this research found the influence of GCG and profitability \nthrough as Institutional Ownership, Managerial Ownership, and ROA against the \nCSRD. Institutional Ownership and ROA has not been affecting the CSRD, while \nthe possession of Managerial Ownership had an influence on the CSRD.
Key concepts: Accounting, Stock exchange, Corporate social responsibility, Profitability index, Corporate governance, Business, Period (music), Finance