Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Lintang Putri Estiarto
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Role of Good Corporate Governance and Financial Performance on The Disclosure of Corporate Social Responsibility Lintang Putri Estiarto; Bambang Hariadi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and financial performance on the disclosure of Corporate Social Responsibility (CSR). This study was devoted to mining companies listed on the Indonesia Stock Exchange (IDX) during 2018 - 2019. GCG is measured by four proxies, namely the proportion of directors, the proportion of independent commissioners, and the independence of the audit committee. Meanwhile, to see the financial performance, this study uses the Return on Equity (ROE) Ratio. The extent of CSR disclosure is measured by the method of analyzing the content of the company's annual report related to CSR activities and the amount issued by the company for its CSR activities. The final sample of this study was 73 observations. To test the hypothesis, multiple linear regression analysis was used. The results of this study will later prove that the proportion of Directors, Independent Commissioners, Audit Committee Independence, and financial performance will increase the positive effect on CSR disclosure. Meanwhile, the Independent Board of Commissioners is not proven to have an effect on CSR disclosure.
Co-Authors Hariadi, Bambang