Open AccessPENGARUH MEKANISME GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 100
Author(s) -
Yuliani Yuliani,
Fifi Swandari
Publication year - 2019
Publication title -
jurnal wawasan manajemen
Language(s) - English
Resource type - Journals
eISSN - 2527-6034
pISSN - 2337-5191
DOI - 10.20527/jwm.v6i3.164
Subject(s) - audit committee , nonprobability sampling , leverage (statistics) , business , accounting , profitability index , corporate governance , population , variables , statistical hypothesis testing , corporate social responsibility , regression analysis , audit , business administration , statistics , mathematics , medicine , political science , finance , public relations , environmental health
The purpose of this study was to analyze the influence of good corporate governance mechanisms through the composition of the independent board, independent audit committee composition, public ownership and management ownership, on the disclosure of social responsibility (CSRI). This study also uses a variable sized firms, leverage and profitability as control variables. The population used a company registered in the Kompas 100 Index period in 2014. The sample was taken by purposive sampling method, as many as 72 companies. Statistical testing method using multiple linear regression analysis, the statistical test of hypothesis testing and statistical test t F. The analysis showed that the composition of the independent board, independent audit committee composition and size significantly influence the company's CSR disclosure.