Relationship Between Good Corporate Governance and Social Responsibility Disclosure

被引：0

作者：

Kurniasari, Widuri ^{[1
]}

Wibowo, B. Junianto ^{[1
]}

Prapti, Meniek Srining ^{[1
]}

机构：

[1] Soegijapranata Catholic Univ, Fac Econ & Business, Semarang 50234, Indonesia

来源：

ADVANCED SCIENCE LETTERS | 2017年 / 23卷 / 08期

关键词：

Good Corporate Governance; Corporate Social Responsibility (CSR); Corporate Social Responsibility Disclosure Index (CSRI); Audit committe; Ownership; FIRM PERFORMANCE; ORGANIZATION; PERSPECTIVE; OWNERSHIP; COMPANIES;

D O I：

10.1166/asl.2017.9286

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

Although good corporate governance and corporate social responsibility (CSR) have been widely studied, a question remains relevant; why there is a relationship between them, as CSR is influenced by choices, motives, and values of people involving in formulating and taking decisions within organizations, consideration of corporate governance mechanisms, in particular, ownership structure and composition of the board of directors, and board of commissioners. The aim of this was to investigate the relationship between Corporate Governance and Corporate Social Responsibility (CSR). The samples were 23 companies listed in Corporate Social Responsibility Disclosure Index (CGPI) during 2009-2013. The variables used in this study were the number of audit committee, public ownership, foreign ownership, proportion of independent commissioner, and the disclosure of CSR. The Result of this study showed that the number of audit committee have a significant impact on the disclosure of CSR.

引用

页码：7046 / 7049

页数：4

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