Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Muhammadiyah Riau Accounting and Business Journal
Reghita Nabilla Shafira
Universitas Muhammadiyah Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Firm Size and Corporate Governance Structure on Corporate Social Responsibility Disclosures Reghita Nabilla Shafira; Siti Nur Azizah; Sri Wahyuni; Hadi Pramono
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 2 (2021): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i2.2456

Abstract

The purpose of this study is to empirically prove the effect of firm size and corporate governance structure (such as board of commissioner size, institutional ownership and managerial ownership) on corporate social responsibility (CSR) disclosure. The samples in this study were the mining companies listed in the Indonesia Stock Exchange in 2017-2019 using the purposive sampling method. Based on the criteria, there were 58 samples of research data. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicated that company size, institutional ownership, and managerial ownership have no effect on CSR disclosure. Meanwhile, the size of the board of commissioners has a positive effect on CSR disclosure.
Co-Authors Hadi Pramono Siti Nur Azizah Sri Wahyuni