The Effect of Good Corporate Governance, Profitability, and Media Disclosure on Corporate Social Responsibility
This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling technique in this study used the purposive sampling technique. The number of samples in this study was 75 property and estate companies listed on the IDX from 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership does not affect CSR. Institutional ownership affects CSR. Independent commissioners do not affect CSR. The size of the board of commissioners does not affect CSR. Profitability does not affect CSR. Media disclosure does not affect CSR.
Anggono, Handoko, J. (2009). Pengaruh Profitabilitas, Kepemilikan Insti-tusional dan Kepemilikan Asing terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Pertambangan di Bursa Efek Indonesia. Jurnal Akuntansi Kontemporer, 1(2), 73-98. DOI: https://doi.org/10.33508/jako.v1i2.420
Darma, B. D., Arza, F. I., & Halmawati, H. (2019). The Effect of Media Disclosure, Environmental Perfor-mance and Foreign Ownership on Corporate Social Responsibility Disclosure. Exploratory Journal of Accounting, 1(1), 78-89.
Ghozali, I, Chariri, A. (2007). Accounting Theory. Semarang: Diponegoro University Publishing Agency.
Harahap, Khairunnisa. (2004). Association between Income Smoothing Practices with Profit Response Coefficient. National Accounting Symposium VII. Denpasar
Jo, H., Harjoto, M. A. (2011). ‘Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility, Journal of Business Ethics 2011 103:3, 103(3), pp. 351–383. doi:10.1007/S10551-011-0869-Y.
Kristi, Agatha Aprinda. (2012). “Factors Affecting Disclosure of Corporate Social Responsibility in Indonesian Public Companies.” Student Scientific Journal of FEB Brawijaya University 1: 27.
Kurniawan, T., Sofyani, H., Rahmawati, E. (2018). Sustainability Report Disclosure and Company Value: Empirical Studies in Indonesia and Singapore. Compartment: Scientific Journal of Accounting, 16(1).
Leksono, Adi A., Sansaloni B. Butar. (2018). The Influence of Good Corporate Governance and Company Characteristics on Disclosure of Corporate Social Responsibility. Journal of Business Accounting, 16(1): 1-18.
Muchlish, R. (2010). ‘Management Ownership, Institutional Ownership, Leverage and Corporate Social Responsibility, lib.ibs.ac.id. Available at: http://lib.ibs.ac.id/material/Prosiding/SNA XIII (national accounting symposium XIII) Unsud/makalah/AKPM_23.pdf (Accessed: 17 August 2021).
Murwaningsari (2009). ‘Factors Affecting Quality Performance, Financial Performance and Customer Satisfaction, Journal of Management Applications, 7, pp. 606–613.
Nurkhin, A. (2010). ‘Corporate Governance and Profitability, Its Effect on Disclosure of Corporate Social CSR’, journal.unnes.ac.id. Available at: https://journal.unnes.ac.id/nju/index.php/jda/article/view/1927 (Accessed: 17 August 2021).
Rahayu, I., Rahayu, D. F. (2013). Determinants of Disclosure of Social Responsibility in Developing Countries: An Empirical Study of Manufacturing Companies in Indonesia. Journal of Islamic Economics and Business, 8(1), 83–92.
Ratnasari, Y., Prastiwi, A. (2010). The Effect of Corporate Governance on the Wide Disclosure of Corporate Social Responsibility in the Sustainability Report. Available at: http://eprints.undip.ac.id/28629 (Accessed: April 10, 2021).
Respati, R. D., Hadiprajitno, P. B. (2015). ‘Analysis of the Effect of Profitability, Leverage, Company Size, Industry Type, and Media Disclosure on Corporate Social Responsibility Disclosure (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014)’.
Rizky, Z., Yuyetta, E. (2015). ‘The Influence of Managerial Owner-ship, Government Ownership, Ownership Concentration, Government Size, Industry Competitiveness, and Company Profitability’, ejournal3.undip.ac.id. Available at:https: //ejournal3.undip.ac.id/index.php/accounting/article/view/16310 (Accessed:17 August 2021).
Sari, M., Marsono, M. (2013). ‘The effect of financial performance, company size and corporate governance on sustainability report disclosure’. Available at: http://eprints.undip.ac.id/39631/ (Accessed: 17 August 2021).
Sembiring (2005). ‘Characteristics of companies and disclosure of social responsibility: empirical study on companies listed on the Jakarta Stock Exchange’, eprints.undip.ac.id. Available at: http://eprints.undip.ac.id/35124 (Accessed: April 10, 2021).
Sudana, Arlindania, P. (2011). ‘Corporate governance and disclosure of corporate social responsibility in go-public companies on the Indonesian stock exchange’, academia.edu. Available at: https://www.academia.edu/download/35373747/04_article_IMadeSudana.pdf (Accessed: 10 April 2021).
Sujoko, Soebiantoro, U. (2018). The Influence of Ownership Structure, Diversification Strategy, Leverage, Internal and External Factors on Firm Value (Empirical Study on Manufacturing and Non-Manufacturing Companies on the Jakarta Stock Exchange). EQUITY (Journal of Economics and Finance), 11(2), 236–254. https://doi.org/10.24034/j25485024.y2007.v11.i2.317
Wardhani, R. (2013). ‘The effect of CSR disclosure on firm value with financial performance as an intervening variable (case study of manufacturing companies listed in’, journal.unej.ac.id. Available at: http://jurnal.unej.ac.id/index.php/ JEAM/article/view/1184 (Accessed: 17 August 2021).
This work is licensed under a Creative Commons Attribution 4.0 International License.