PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR

Chen, Ming (2019) PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR. EL MUHASABA: Jurnal Akuntansi (e-Journal), 10 (2). pp. 141-158. ISSN 2086-1249

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Abstract

This study aims to determine the effect of the size of the Board of Commissioners and Foreign Ownership on the Extent of CSR Disclosure. This study was tested using multipleregression. The sample is a Manufacturing company listed on the Indonesia StockExchange. The study period for 3 years fr: m 2014 until 2016. The results of the studyfound that the size of the board of commissioners influences the extent of CSR disclosurewhile Foreign Ownership does not affect the wide range of CSR disclosure.

Item Type: Article
Uncontrolled Keywords: Ukuran dewan komisaris, kepemilikan asing dan Luas pengungkapan CSR
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Journal Publications > Accounting Study Program
Depositing User: Ming Chen
Date Deposited: 19 Sep 2019 04:15
Last Modified: 19 Sep 2019 04:15
URI: https://eprints.ukmc.ac.id/id/eprint/3037

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