publication . Article . 2017

Corporate social responsibility and corporate governance in Indonesian public listed companies

Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara;
Open Access
  • Published: 01 Jan 2017 Journal: SHS Web of Conferences, volume 34, page 13,002 (eissn: 2261-2424, Copyright policy)
  • Publisher: EDP Sciences
Abstract
This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR) disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs). The annual reports of 115 PLC for two years (2011 and 2012) were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consistent with expectations, the paired sample t-test showed that there was an increase (significant at the 1 percent level) in the extent of CSR disclosure. The multiple regression...
Subjects
free text keywords: Corporate social responsibility, corporate social responsibility disclosure, corporate governance, audit committee, audit committee effectiveness, Social Sciences, H
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