The Effect of Company Characteristics and Corporate Governance on Corporate Social Responsibility Disclosure: A Study on SRI-KEHATI Index Listed on Indonesia Stock Exchange

Dwita Puji Lestari, Tita Deitiana

2018

Abstract

The purpose of this research is to empirically test and analyse the influence of firm size, profitability, leverage, board of commissioner, industry type, and managerial ownership on corporate social responsibility disclosure, and also to compare and to improve the results of prior researches. The objects used in the research are companies listed in SRI-KEHATI index in Indonesia Stock Exchange over the 7-year period 2010-2016. The purposive sampling is used to obtain 8 companies listed in SRI-KEHATI index that meet the criteria, and they are analysed using descriptive statistics and multiple linear regression to test the hypotheses. The research finding can be summarized as follows; firm size, profitability, leverage, and board of commissioner influence corporate social responsibility disclosure while industry type and managerial ownership do not.

Paper Citation

in Harvard Style

Lestari D. and Deitiana T. (2018). The Effect of Company Characteristics and Corporate Governance on Corporate Social Responsibility Disclosure: A Study on SRI-KEHATI Index Listed on Indonesia Stock Exchange.In Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar, ISBN 978-989-758-363-6, pages 282-288. DOI: 10.5220/0008491902820288

in Bibtex Style

@conference{icebm untar18,
author={Dwita Puji Lestari and Tita Deitiana},
title={The Effect of Company Characteristics and Corporate Governance on Corporate Social Responsibility Disclosure: A Study on SRI-KEHATI Index Listed on Indonesia Stock Exchange},
booktitle={Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar,},
year={2018},
pages={282-288},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008491902820288},
isbn={978-989-758-363-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar,
TI - The Effect of Company Characteristics and Corporate Governance on Corporate Social Responsibility Disclosure: A Study on SRI-KEHATI Index Listed on Indonesia Stock Exchange
SN - 978-989-758-363-6
AU - Lestari D.
AU - Deitiana T.
PY - 2018
SP - 282
EP - 288
DO - 10.5220/0008491902820288