FACTORS AFFECTING DISCLOSURE OF MINING CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA

Publication Date : 01/05/2017


Author(s) :

RAHMAWATI, DARWIS SAID.


Volume/Issue :
Volume 2
,
Issue 2
(05 - 2017)



Abstract :

This study aims to examine the relationship between governance and disclosure of corporate social responsibility. Governance is proxy with corporate profitability, stock ownership, and audit committees. The populations in this study are all of mining companies listed on Indonesian Stock Exchange. Purposive sampling used in this study with criteria as following that company listed on Indonesian Stock Exchange; have been publishing financial reports and annual reports; and have all of the data required. The total of sample was 39 observations. The method of data analysis that used in this study is multiple regression analysis. The result of testing in this study show that all of variables of corporate governance in research model include profitability, share ownership, and audit committee have associated and significant with disclosure of corporate social responsibility.


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