PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
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PENGARUH KINERJA KEUANGAN，公司治理，DAN KUALITAS 审计 TERHADAP PENGUNGKAPAN 企业社会责任
DOI：
10.25105/jat.v1i2.4804
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发表时间：
2014
期刊：
影响因子：
--
通讯作者：
Emma S.N. Sipayung
中科院分区：
文献类型：
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作者：
Ryandi Iswandika;Murtanto Murtanto;Emma S.N. Sipayung
本研究旨在探讨财务绩效、公司治理与审计品质对企业社会责任揭露之影响。本研究的数据来自公司的年度报告，可在印度尼西亚证券交易所（IDX）网站上查阅。本研究的样本是2012年在印度尼西亚证券交易所上市的139家制造业公司。所用的抽样技术是有目的的抽样方法。本研究采用线性回归分析。本研究使用的工具是SPSS。研究结果表明，盈利能力、流动性、可解决性、机构所有权和独立委员会对企业社会责任披露的影响并不显着。监事会、审计委员会和审计质量对企业社会责任信息披露有显著影响。
The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.