Natalia, Maria and Gunawan, Yuliana and Carolina, Verani (2016) Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Pasar dengan Moderasi Efektifitas Dewan Komisaris dan Independensi Dewan Komisaris. Jurnal Akuntansi, 8 (1). pp. 45-64. ISSN 2085-8698
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Abstract
This study is aimed to investigate the effect of corporate social responsibility disclosure on market performance with effectiveness and independency of board of commissioner. In this study, corporate social responsibility disclosure is measured by using the content analysis method with reference to the GRI G4 guidelines, which is composed by 91 indicators that are divided into six dimensions, such as the economic, environmental, labor practices, human rights, society, and the responsibility of the product. The effectiveness of the commissioners board in this research refers to Hermawan (2011) by looking at the characteristics (independence, activity, number of members, and competence) that owned by the commissioners. The sample used in this research is 95 manufacturing companies listed in Indonesia Stock Exchange (BEI) 2011-2013. The results of this study is shown that companies with corporate social responsibility level of the high value the company's high as the market reacted positively to the disclosure of corporate responsibility. Subsequent research results are positive effect of disclosure of corporate social responsibility on the performance of the market with moderation commissioners effectiveness and independence of the board of commissioners has not been proven. One reason is the presence of the commissioners in Indonesia only to meet government regulations for corporate governance (Gideon, 2005). Meanwhile, a separate special committee of the board of commissioners, CSR committee is needed to supervise the practice of corporate social responsibility.
| Item Type: | Article |
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| Uncontrolled Keywords: | Corporate Social Responsibility Disclosure, Effectiveness of Board of Commissioner, Independency of Board of Commissioner, Market Performance, Investor |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 20 Jul 2017 06:14 |
| Last Modified: | 20 Jul 2017 06:14 |
| URI: | http://repository.maranatha.edu/id/eprint/22729 |
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