Corporate Social Disclosure’s Role on Board Governance’s Effect to Financial Performance

Surifah, Surifah Corporate Social Disclosure’s Role on Board Governance’s Effect to Financial Performance. Universitas teknologi Yogyakarta, http://journal.uty.ac.id/index.php/IJETS/article/view/24/17.

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Abstract

This research aims to examine the role of corporate social disclosure in mediating the effect of board governance on the company's financial performance. Board governance is often associated with firm performance (Bhagat& Black, 1999), but in addition the company also must pay attention to its sustainability. High performance can be achieved by optimizing the three dimensions, i.e. profit, planet and people (Elkinton, 1997). Board governance as a supervisor and advisor board (Bapepam, 2007) can optimize the TBL three dimensions, so that the existence of board governance can affect the corporate social responsibility (measured by CSD), and companies financial performance. The samples taken were 90 companies per year, making observations as many as 360 companies. Hypothesis testing is done by using ordinary least square. Multiple regression analysis used to test the mediating effect of corporate social disclosure in BG influence on the financial performance using path analysis. Research shows that corporate social disclosure is able to mediate the effect of board governance that include the size of the Board of Commissioners, the number of board meetings, and educational background of economic and business commissioners on the financial performance of the company.

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Dr. Surifah S.E., M.Si.
Date Deposited:	03 Apr 2023 08:08
Last Modified:	03 Apr 2023 08:08
URI:	http://eprints.uty.ac.id/id/eprint/12546

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