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The Effect of Corporate Governance on Corporate Social Responsibility Disclosure

Sumatriani, SUMATRIANI and Gagaring, PAGULUNG and Darwis, SAID and Grace, T.PONTOH (2017) The Effect of Corporate Governance on Corporate Social Responsibility Disclosure. The Effect of Corporate Governance on Corporate Social Responsibility Disclosure, 6 (8). pp. 2215-2218. ISSN : 2319-7064

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Abstract

This research examines the effect of corporate governance towards corporate social responsibility disclosure. Good corporate
governance is measured by the Asean scorecard. The population of this study was the companies that participated in the assessment of
Asean Corporate Governance Scorecard 150 public companies listed in Indonesia, Malaysia and Thailand in 2012 - 2015. The number
of samples in this study consists of 142 companies selected by purposive sampling technique. This study use Ordinary Least Square
(OLS) as the analysis. The results showed that right of shareholder, equitable treatment of shareholder, role of stakeholder, effects on
disclosure of social responsibility. While disclosure and transparency and responsibilities of board has no effects, the company should
still improve the implementation of good corporate governance to improve the competitiveness of enterprises and investor confidence as
well as company sustainability.

Keywords: Good corporate governance, Corporate Social responsibility, Scorecard Asean

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Jurusan Administrasi Niaga > D4 Administrasi Bisnis
Depositing User: Dr Sumatriani SE,M.Si
Date Deposited: 17 Jun 2023 04:59
Last Modified: 17 Jun 2023 04:59
URI: https://repository.poliupg.ac.id/id/eprint/3605

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