Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure

Kirana, Asyifa Dea; Prasetyo, Andrian Budi

doi:10.15294/aaj.v10i1.41944

Cited by 14 publications

(14 citation statements)

References 5 publications

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“…Financial pellucidity, containing clearness of transactions, is one of the mainstays of sustainability [75,76]. The research sphere analysing the relationships between the ownership structure, monitoring activities through the accounting information and sustainability is an important part of contemporary finance and accounting [77][78][79][80]. Earnings management influences monitoring activities of the enterprises, therefore it has a direct relationship with sustainability and economic performance [81,82].…”

Section: Discussionmentioning

confidence: 99%

Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland

Piosik

2021

Sustainability

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Financial reliability, along with clearness of business transactions, is one of the mainstays of sustainability. In this research, I investigate whether enterprises expand discretionary revenue when their income before intentional shaping is marginally under the consensus on the income prediction provided by analysts. The innovation of the paper lies in taking into account the role of managerial ownership, ownership concentration, and higher proportions of institutional investors in this situation. Higher ownership concentration and greater percentage of institutional investors in equity were analysed while considering the expropriation hypothesis. In order to assess the concern of managerial ownership for revenue manipulation, I considered the alignment of interest hypothesis. In this research, I certified that enterprises expand discretionary revenue when their revenue and operating income prior to intentional shaping barely miss the consensus forecast. I found that the existence of managerial ownership curtailed the magnitudes of upward discretionary revenue when revenue prior to intentional shaping was marginally below the consensus on revenue. Greater ownership concentration and higher proportions of institutional investors were on the bound of the statistical trend to expand discretionary revenue when net earnings, before intentional shaping, were marginally below analysts’ forecasts.

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Section: Discussionmentioning

confidence: 99%

Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland

Piosik

2021

Sustainability

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“…Ketika tingkat profit yang dimiliki perusahaan rendah, perusahaan tidak hanya mengungkapkan informasi berupa aspek ekonomi, tetapi juga melakukan pengungkapan informasi atas bentuk pertanggungjawaban perusahaan dalam aspek sosial lingkungan secara lebih detail (Brin & Nehme, 2019). Hal ini dimaksudkan sebagai informasi positif untuk menjaga citra positif perusahaan di mata pemegang saham atau investor (Kirana & Prasetyo, 2021). Manajemen perusahaan berharap dengan mempublikasikan informasi atas kegiatan tanggung jawab sosial yang dijalankan, para pembaca laporan perusahaan tetap melihat hal tersebut sebagai kabar baik atas kinerja perusahaan.…”

Section: Tabel 4 Hasil Uji Regresi Linear Bergandaunclassified

Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility

Pratiwi

2023

E-Jurnal Akuntansi

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The aim of this study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.Keywords: Corporate Social Responsibility Disclosure; Profitability; leverage; Public Ownership

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“…Penelitian ini dilakukan berdasarkan dengan penelitian yang telah dilakukan oleh Rawi dan Munawar Muchlish (2022), lalu dikembangkan dengan mengkombinasikan beberapa variabel dari penelitian yang dilakukan oleh Kirana dan Prasetyo (2021). Alasan dari penambahan variabel ini karena menurut penelitian Kirana dan Prasetyo (2021)…”

Section: Keberadaanunclassified

“…Hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh Susanto (2019) dan juga sesuai dengan penelitian yang dilakukan oleh Natashya dan Rudyanto (2021), namun penelitian Natashya dan Rudyanto (2021) tidak spesifik menjelaskan pengaruh positif atau negatif. Hasil penelitian ini tidak konsisten dengen hasil penelitian yang dilakukan oleh Kirana dan Prasetyo (2021).…”

Section: Institutional Ownershipunclassified

Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Corporate Social Responsibility Disclosure

Rachma

Rahayuningsih

Supriatna

2022

EJATSM

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The purpose of this study to obtain empirical evidence related the internal and external influence of corporate factors on Corporate Social Responsibility Disclosure. The independent variables used in this study are Board Size, Audit Quality, Board of Director Ownership, Institutional Ownership, Profitability, Leverage, Audit Committee, and Media Exposure.This study used non-financial companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2021. Researchers used purposive sampling in determining company samples, and 99 companies met the criteria in this study. In this study, the hypothesis was test using the multiple linear regression method. The result of this study show that Board Size has positive effect on CSRD, because the larger size of the board, thus higher the understanding and experience to make disclosures. Audit Quality has a positive effect on CSRD, because high audit quality can expand the disclosure made by the company. Leverage has a positive effect on CSRD, the company seeks to attract a good image from public for a good returns in the future. Meanwhile, other variables the Board of Director Ownership, Institutional Ownership, Profitability, Audit Committee, and Media Exposure, do not affect CSRD. Because it does not have a significant impact to motivate companies in making CSRD

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Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure

Cited by 14 publications

References 5 publications

Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland

Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland

Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility

Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Corporate Social Responsibility Disclosure

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