2018•Universitas Islam Negeri Syarif Hidayatullah Institutional Repository (Universitas Islam Negeri Syarif Hidayatullah Jakarta)Requires access

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

Open publisher page 0 citations

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.

About this research paper

What this paper is about

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.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available 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.

Key concepts: Accounting, Stock exchange, Corporate social responsibility, Profitability index, Corporate governance, Business, Period (music), Finance

Related papers

Back to paper searchBrowse research topicsOriginal source
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) — Research Paper | ScholarLens