Muhammadiyah Riau Accounting and Business Journal
Vol 2 No 2 (2021): Muhammadiyah Riau Accounting and Business Journal: April - September

The Effect of Firm Size and Corporate Governance Structure on Corporate Social Responsibility Disclosures

Reghita Nabilla Shafira (Universitas Muhammadiyah Purwokerto)
Siti Nur Azizah (Universitas Muhammadiyah Purwokerto)
Sri Wahyuni (Universitas Muhammadiyah Purwokerto)
Hadi Pramono (Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
24 May 2021

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.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Muhammadiyah Riau Accounting and Business Journal
Website

Abbrev

MRABJ

Publisher

Universitas Muhammadiyah Riau

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Muhammadiyah Riau Accounting & Business Journal (MRABJ) is published by the Faculty of Economics and Business Universitas Muhammadiyah Riau. MRABJ Published twice a year in April and October. MRABJ is a media of communication and reply forum for scientific works especially concerning the field of ...