CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN MANUFAKTUR
Yulius Kurnia, Timotius Evan
Trisakti School Of Management (STIE Trisakti)
Abstract
This study airned to examine the effect of Independent Non-executive Directors, Board Size, Board Meetings, Ownership Concentration, Director Ownership, Leverage and Profitability on Corporate Sosial Responsibility Disclosure (CSRD). This research is developed based on the previous research by Haji (2013). The sample used are the data of 210 manufacturing companies that listed in Indonesia Stock Exchange during the years from 2015-2017. Sample selection were based on purposive sampling method. The result showed that Board Size, Board Meetings, Ownership Concentration, Director Ownership, and Profitability has an effect on Corporate Sosial Responsibility Disclosure. The result also showed that Independent Non-executive Directors and Leverage has no effect on the disclosure of corporate social responsibility.
Keywords: Independent Non-executive Directors, Ownership Concentration, Director Ownership, Corporate Sosial Responsibility Disclosure.
Topic: Manajemen Keuangan