Business, Management and Accounting
5 years ago

Audit Committees Boost Corporate Social Responsibility Disclosure in Indonesia

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Jurnal Manajemen dan Bisnis
PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PERUSAHAAN HIGH PROFILE DI BURSA EFEK INDONESIA)
Muhammad Rivandi, Anhesa Rinta Deidrayanti Putri

Paper Summary

The study looked at how the Board of Commissioners and Audit Committee influence Corporate Social Responsibility disclosure in high-profile Indonesian companies. Data from annual reports of 42 companies on the Indonesia Stock Exchange from 2013-2017 was analyzed. The results showed that the Board of Commissioners did not impact CSR disclosure, but the Audit Committee had a positive and significant effect on it.

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