The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable

Ivo Maelina Silitonga, Arthur Simanjuntak

2019

Abstract

The objective of the research was to determine and analyze the influence of Corporate Governance (Managerial ownership, Institutional Ownership, Audit Committee, Independent Commissioner), On Disclosure of Corporate Social Responsibility simultaneously and partially on manufacturing companies listed on the Indonesian Stock Exchange 2014 - 2018. The study also tested the influence of intervening Corporate Financial Performance for Corporate Governance (Managerial Ownership, Institutional Ownership, Audit Committee, Independent Commissioner), On Disclosure of Corporate Social Responsibility. Total population of this research was 136 manufacturing companies. Samples were selected using purposive sampling method amounted to 83 companies, the data is processed by using residual test using SPSS. Result of the research showed that the variables of Corporate Governance (Management Ownership, Institutional Ownership, Audit Committee and Independent Commissioner) direct positive influence on Corporate Social Responsibility. Corporate Governance (Audit Committee and Independent Commissioner) direct positive influence on Corporate Social Responsibility. Corporate Governance (Management Ownership and Institutional Ownership) indirect positive influence on Corporate Social Responsibility. The variables of Corporate Financial Performance as intervening variables to explain influence Corporate Governance (Management Ownership and Institutional Ownership) on Corporate Social Responsibility.

Paper Citation

in Harvard Style

Silitonga I. and Simanjuntak A. (2019). The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 331-337. DOI: 10.5220/0009203203310337

in Bibtex Style

@conference{ebic19,
author={Ivo Maelina Silitonga and Arthur Simanjuntak},
title={The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={331-337},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009203203310337},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - The Influence of Corporate Governance on Disclosure of Corporate Social Responsibility and Corporate Financial Performance as Intervening Variable
SN - 978-989-758-498-5
AU - Silitonga I.
AU - Simanjuntak A.
PY - 2019
SP - 331
EP - 337
DO - 10.5220/0009203203310337