FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
The purpose of this study is to find out empirically evidence of the effects of resource looseness, the mechanism of corporate governance that is proxied, among others, the composition of the board of commissioners, managerial ownership, foreign ownership of the audit committee and the size of the p...
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| Format: | Article |
| Language: | English |
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UIN Sunan Gunung Djati Bandung
2020-12-01
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| Series: | Jurnal Perspektif |
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| Online Access: | http://www.perspektif.uinsgd.ac.id/index.php/JP/article/view/78 |
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| author | Arief Nurhandika Faishal Rahimi |
| author_facet | Arief Nurhandika Faishal Rahimi |
| author_sort | Arief Nurhandika |
| collection | DOAJ |
| description | The purpose of this study is to find out empirically evidence of the effects of resource looseness, the mechanism of corporate governance that is proxied, among others, the composition of the board of commissioners, managerial ownership, foreign ownership of the audit committee and the size of the public accounting firm's office on the quality of disclosure. The population in this study is all manufacturing companies and purposive sampling methods used in determining the sample so that 35 companies were obtained from 2013 to 2017. The results showed that: (1) resource looseness has a positive influence on the quality of social responsibility disclosure, (2) the composition of the board of commissioners does not affect the quality of social responsibility disclosure (3) managerial ownership does not affect the quality of social responsibility disclosure (4) foreign ownership does not affect the quality of social responsibility disclosure (5) the audit committee does not affect the quality of social responsibility disclosures, (6) the public accounting firm influences the quality of social responsibility disclosure.
Keywords: Slack Resource, Board of Commissioners Composition, Managerial Ownership, Foreign Ownership, Audit Committee, Public Accounting Firm, Quality of Social Responsibility Disclosures. |
| format | Article |
| id | doaj-art-d8657f4775fa43379f010c61b43354b2 |
| institution | Kabale University |
| issn | 2549-7111 2549-712X |
| language | English |
| publishDate | 2020-12-01 |
| publisher | UIN Sunan Gunung Djati Bandung |
| record_format | Article |
| series | Jurnal Perspektif |
| spelling | doaj-art-d8657f4775fa43379f010c61b43354b22025-01-11T03:02:06ZengUIN Sunan Gunung Djati BandungJurnal Perspektif2549-71112549-712X2020-12-0142668110.15575/jp.v4i2.7854FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAANArief Nurhandika0Faishal Rahimi1Universitas KuninganUniversitas KuninganThe purpose of this study is to find out empirically evidence of the effects of resource looseness, the mechanism of corporate governance that is proxied, among others, the composition of the board of commissioners, managerial ownership, foreign ownership of the audit committee and the size of the public accounting firm's office on the quality of disclosure. The population in this study is all manufacturing companies and purposive sampling methods used in determining the sample so that 35 companies were obtained from 2013 to 2017. The results showed that: (1) resource looseness has a positive influence on the quality of social responsibility disclosure, (2) the composition of the board of commissioners does not affect the quality of social responsibility disclosure (3) managerial ownership does not affect the quality of social responsibility disclosure (4) foreign ownership does not affect the quality of social responsibility disclosure (5) the audit committee does not affect the quality of social responsibility disclosures, (6) the public accounting firm influences the quality of social responsibility disclosure. Keywords: Slack Resource, Board of Commissioners Composition, Managerial Ownership, Foreign Ownership, Audit Committee, Public Accounting Firm, Quality of Social Responsibility Disclosures.http://www.perspektif.uinsgd.ac.id/index.php/JP/article/view/78slack resource, board of commissioners composition, managerial ownership, foreign ownership, audit committee, public accounting firm, quality of social responsibility disclosures. |
| spellingShingle | Arief Nurhandika Faishal Rahimi FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Jurnal Perspektif slack resource, board of commissioners composition, managerial ownership, foreign ownership, audit committee, public accounting firm, quality of social responsibility disclosures. |
| title | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN |
| title_full | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN |
| title_fullStr | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN |
| title_full_unstemmed | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN |
| title_short | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN |
| title_sort | faktor faktor yang mempengaruhi kualitas pengungkapan tanggung jawab sosial perusahaan |
| topic | slack resource, board of commissioners composition, managerial ownership, foreign ownership, audit committee, public accounting firm, quality of social responsibility disclosures. |
| url | http://www.perspektif.uinsgd.ac.id/index.php/JP/article/view/78 |
| work_keys_str_mv | AT ariefnurhandika faktorfaktoryangmempengaruhikualitaspengungkapantanggungjawabsosialperusahaan AT faishalrahimi faktorfaktoryangmempengaruhikualitaspengungkapantanggungjawabsosialperusahaan |