The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR)
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Submitted
February 26, 2019
Published
March 22, 2019
Keywords:
-
commissioners board size, committees board size, financial performance, corporate social responsibility
Abstract
This study aims to analyze the effect of board size and committees size to corporate social responsibility
through financial performance. The sample used in this study is secondary data of companies listed LQ-
45 Index in 2013-2017 and determined using a purposive sampling method. The data about research
variables are available in the financial report. The data analysis method is using path analysis. The
results were showed that the size of commissioners board to corporate social responsibility was significant
positive, size of committees to corporate social responsibility was significant positive relationship, size of
commissioners board to financial performance was significant positive relationship, size of committees
to financial performance was relationship positive significant, financial performance to corporate social
responsibility shows a significant positive relationship.
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Alfabeta. Bandung.
Alijoyo, Antonius dan Zaini, Subartono. (2004).
Komisaris Independen: Penggerak Praktik
GCG di Perusahaan. Jakarta Indeks AZ.
Jakarta
Brealey, R.; Myers, S., Marcus, A. (2008). Dasardasar
Manajement Keuangan. 5th Edition.
volume 1. Erlangga. Jakarta.
Cadbury Report. (1992). Report of the Committee
on the Financial Aspects of Corporate
Governance. Gee. Great Britain.
Darmawati, Deni; Khomsiyah, Khomsiyah;
Rahayu, Rika Gelar. (2005). "Hubungan
Corporate Governance dan Kinerja
Perusahaan”. Jurnal Riset Akuntansi
Indonesia. Vol. 8, No. 1; 65-81
Fatimah, S., Makhdalena, & Trisnawati, F. (2016).
"Pengaruh Komisaris Independen Dan
Komite Audit Terhadap Pengungkapan
Corporate Social Responsibility
Perusahaan Pertambangan Di Bursa
Efek Indonesia Periode 2012 s.d 2014”.
e-Jurnal Universitas Riau. 3(2), 1–11.
Forum For Corporate governance in Indonesia
(FCGI) . (2002). "Seri Tata Kelola
Perusahaan (Corporate Governance) jilid
II; Peranan Dewan Komisaris dan Komite
Audit dalam pelaksanaan Corporate
Governance” http://www.fcgi.org.if.
FCGI. Jakarta.
Ghozali, Imam. (2013). Aplikasi Analisis
Multivariate dengan Program SPSS.
7thEdition. Publisher Institution University
of Diponegoro. Semarang.
Global Reporting Initiative (GRI). (2013).
Sustainability Reporting Guidelines (versi
GRI–G4 Bahasa Indonesia). http://www.
globalreporting.org
Hackston, D. and M. J. Milne. (1996). "Some
Determintants of Social and Enviromental
Disclosures in New Zealand Companies”.
Accounting, Auditing and Accountability
Journal, Vol. 9 no. 1:77-108
Haniffa, R.M., dan T.E. Cooke. (2005). "The Impact
of Culture and Governance on Corporate
Social Reporting”. Journal of Accounting
and Public Policy 24: 391-430.
Huda, Nurul dan Mohamad Heykal. (2006).
Lembaga keuangan tinjauan teoritis dan
praktis. Kencana prenada media grup.
Jakarta.
Khoirudin, Amirul. (2013). "Corporate
Governance dan Pengungkapan Islamic
Social Reporting pada Perbankan Syariah
di Indonesia”. Accounting Analysis
Journal, Volume 2 Nomor 2
Komite Nasional Kebijakan Governance (KNKG).
(2006). Pedoman Umum Good Corporate
Governance Indonesia. Jakarta.
Othman, Rohana; A.Md. Thani & Ghani, Erlana K.
(2009). "Detreminants of Islamic Social
Reporting Among Top Sharia-Approved
Companies in Bursa Malaysia”. Research
Journal of Internatıonal Studıes. Issue 12.
Pertiwi, Tika Kartika dan Pratama. (2012).
"Pengaruh Kinerja Keuangan, Good
Corporate Governance Terhadap Nilai
Perusahaan Food and Beverages”. Jurnal
Manajemen dan Kewirausahaan. Vol. 14,
No. 2: 118 - 127.
Ridwan, S. Sundjaja dan Inge Barlian. (2003).
Manajemen Keuangan. 4th Edition.
Publisher: Prenhalindo. Jakarta
Sawir, Agnes (2005). Analisis Kinerja Keuangan
dan Perencanaan Keuangan. Publisher:
PT Gramedia Pustaka Utama. Jakarta.
Sayekti, Yosefa dan Ludevicus Sensi Wondabio.
(2008). "Pengaruh CSR Dislosure Terhadap
ERC”. Jurnal Penelitian Simposium
Nasional Akuntansi X. Makasar.
Subroto, Bambang Sr. (2004). Good Corporate
Governance. Penerbit: Elekmedia. Jakarta.
Untung, Hendrik Budi. (2008). Corporate Social
Responsibility. Publisher: Sinar Grafika.
Jakarta.
Undang-Undang Perseroan Terbatas Nomor 40
tahun 2007 Pasal 97
Wulandari, Putu P., Atmini, Sari. (2012).
"Pengaruh Tingkat Pengungkapan Wajib
Dan Pengungkapan Sukarela Terhadap
Biaya Modal Ekuitas”. Jurnal Akuntansi
Multiparadigma, Volume 3, Nomor 3,
Desember 2012, Hlm. 424-440
Yulianita, Neni. (2007). Dasar - dasar Public
Authors
Hafidzi, A. H. (2019). The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR). Agregat: Jurnal Ekonomi Dan Bisnis, 3(1), 65–80. Retrieved from https://journal.uhamka.ac.id/index.php/agregat/article/view/3174
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