The Influence of Earning Management and Good Corporate Governance Mechanism to Corporate Social Responsibility Disclosure at Manufacture Companies in Indonesian Stock Exchange
Year: 2015
Type: preprint
Abstract: This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social responsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis technique used is multiple linear regressions. From the empirical result, the study found that in partial managerial ownership, board size, and proportion of independent board significant influence, while variable earnings management, public ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility.
Source: SSRN Electronic Journal
Author: Rowland Bismark Pasaribu
Institution: Gunadarma University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W3135270396