Muhammad Titan Terzaghi, Muhammad Titan Terzaghi (2022) PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.
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Abstract
This research examines the effect of earnings management and corporate governance mechanism to corporate social responsibility disclosure. Managerial ownership, institusional ownership, the size of boards of directors, the proportion of boards of directors independency, and audit commitee are a proxy of corporate governance mechanism. The profile of industry are a control variable on this research. The examination was held to 89 public companies in Indonesia Stock Exchange that disclosed corporate social responsibility in 2008. This research prove that according to simultaneous earnings management, managerial ownership, institusional ownership, the size of boards of directors, the proportion of boards of directors independency, audit committee, the size of firms and type of industry have had positive effects on corporate social responsibility disclosure. In partial known that the size of boards of directors and the profile of industry have a significant influence to corporate social responsibility disclosure. Research findings indicated that in Indonesia, corporate social responsibility have not became a part of managerial entrenchment strategy for opportunistic management behaviour to reach stakeholders support yet.
| Item Type: | Article |
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| Subjects: | L Education > L Education (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Education |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 15:57 |
| Last Modified: | 16 Jun 2022 15:57 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11714 |
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