Theoretical Background THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD INSTITUTIONAL OWNERSHIP OF INDONESIAN PUBLIC LISTED COMPANIES.
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THE IMPACT OF PROFITABILITY, LEVERAGE AND SIZE OF BOARD COMMISSIONER TOWARD SUSTAINABILITY REPORTING DISCLOSURE (STUDY OF INDONESIAN COMPANIES THAT PARTICIPATED
CSR is measured by Corporate Social Responsibility Disclosure Index (CSRDI), whereas CFP is measured by return on assets (ROA), Return on Equity (ROE) and Price to Book
The objective of this research was to determine the effect of corporate social responsibility disclosure that measured by corporate social responsibility
Generaly those researches have company charateristic that predicted to have relation and affect in disclosure of corporate social responsibility information in the annual report,
According to the OECD Corporate Governance 4th Edition, 2013 it also states that 'the management of organizations based on concern and responsibility towards the community is aligned
Evidence that the disclosure of social responsibility is affected by SIZE firm size has been found in previous studies.This relates to the agency theory, which states that the bigger a