良好的公司治理、盈利能力和媒体披露对企业社会责任的影响

G. Saputri, Suyatmin Waskito Adi
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引用次数: 0

摘要

本研究旨在确定良好公司治理披露、盈利能力和媒体披露对企业社会责任的影响。本研究的人口和样本是2017-2019年在印度尼西亚证券交易所上市的房地产和房地产公司。本研究的抽样技术采用目的性抽样技术。本研究的样本数量为2017-2019年在IDX上市的75家房地产公司。本研究使用的数据分析技术是多元线性回归。研究结果表明,管理层持股对企业社会责任没有影响。机构所有权对企业社会责任有影响。独立委员对企业社会责任没有影响。董事会的规模对企业社会责任没有影响。盈利能力对企业社会责任没有影响。媒体披露对企业社会责任没有影响。
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The Effect of Good Corporate Governance, Profitability and Media Disclosure on Corporate Social Responsibility
This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling technique. The number of samples in this study were 75 property and estate companies listed on the IDX in 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership has no effect on CSR. Institutional ownership has an effect on CSR. Independent commissioners have no effect on CSR. The size of the board of commissioners has no effect on CSR. Profitability has no effect on CSR. Media disclosure has no effect on CSR.
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