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Influences of Economic Policy Uncertainty on Corporate Social Responsibility Information Disclosure [PDF]

open access: yesAmfiteatru Economic, 2021
Under the general background of negative impacts brought by economic policy uncertainty (EPU), companies have been motivated to foster a good and healthy company image, arouse high attention from investors, and mitigate crises by initiatively releasing
Jieqiong Wang, Xiao Zhang , Mingjie Dai
doaj   +1 more source

The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange [PDF]

open access: yesОблік і фінанси, 2022
The organization's positive and negative impacts on the environment, society and economy are disclosed in the sustainability report. In Indonesia, a sustainable report is not a company obligation, so not many companies have published it.
Masayu Mikial   +4 more
doaj   +1 more source

Corporate social responsibility disclosure before and during the Covid-19 pandemic

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2022
The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on ...
Cahyaningsih Cahyaningsih   +1 more
doaj   +1 more source

Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value

open access: yesJurnal Economia, 2021
: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value.
Rahimah Bawai, Hermala Kusumadewi
doaj   +1 more source

The Effect of Corporate Social Responsibility Disclosure on Financial Performance (Empirical Study on Manufacturing Companies Cement Sector in Indonesia) [PDF]

open access: yesОблік і фінанси, 2021
Today whole society is concerned about the environment pollution and social problems that can be addressed, at least in part, by identifying, measuring, disclosure and assessing the interactions between business and the environment.
Amirul Bahar   +2 more
doaj   +1 more source

The Impact of Commitment to Implementing Governance on the Disclosure of Social Responsibility by Companies Listed on the Palestine Exchange

open access: yesالمجلة الأردنية للعلوم التطبيقية-العلوم الانسانية, 2022
This study aimed to demonstrate the impact of commitment to implementing corporate governance, represented by the following principles: ensuring the basis of an effective corporate governance framework, protecting shareholders and investors, equitable ...
Majdi Al-kababji
doaj   +1 more source

Corporate governance, corporate social responsibility and corporate risk: Evidence on Indonesia [PDF]

open access: yesNew Applied Studies in Management, Economics & Accounting, 2022
This research aims to test the influence of corporate governance and disclosure of social responsibility on corporate risk. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data ...
Mayla Khoiriyah   +3 more
doaj   +2 more sources

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi, 2016
This study aimed to analyze the influence of corporate governance on financial performance with corporate social responsibility disclosure as an intervening variable.
KURNIASIH DWI ASTUTI   +1 more
doaj   +1 more source

An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2019
Objective: Thewaveofscandalsandcollapsesoflargefinancialinstitutions and firms in the world leads to create new corporate governance rules, and one of the most important ones is the necessity of an audit committee in the corporate governance structure ...
Ghodratolla Barzegar   +2 more
doaj   +1 more source

The Effect of Good Corporate Governance on Corporate Social Responsibility Disclosure on Jakarta Islamic Index

open access: yesIndonesian Journal of Business and Entrepreneurship, 2018
The previous research results show various disclosures of the effects of Good Corporate Governance on Corporate Social Responsibility. The objective of this study was to examine the effects of Good Corporate Governance on the Corporate Social ...
Erna Listyaningsih   +2 more
doaj   +1 more source

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