Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol 4, No 2 (2019)

The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size

Aviyanti, Richo Diana (Unknown)
Kaluge, David (Unknown)



Article Info

Publish Date
30 Sep 2019

Abstract

This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.

Copyrights © 2019






Journal Info

Abbrev

aksi

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...