The effects of commissioner board size, corporate leverage, corporate size, and profitability on information disclosure Of corporate social responsibility: Evidences from mining firms in Indonesia
The objective study is how commissioner board size, corporate leverage, corporate size, and profitability influence information disclosure of social responsibility in annual report at mining firms. Disclosure of social responsibility must be implemented as synergy in financial, social and environm...
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2012
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/14111/1/1.pdf http://eprints.um.edu.my/14111/ |
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| Summary: | The objective study is how commissioner board size, corporate leverage, corporate size, and profitability
influence information disclosure of social responsibility in annual report at mining firms. Disclosure of
social responsibility must be implemented as synergy in financial, social and environmental aspects in
continuous development. Not only is profit oriented but also have obligation in maintaining social
environment and giving positive contribution for society welfare. Data is collected from annual report
at 17 mining firms during two years namely 2008 until 2009 with 34 respondents. The result of research
is that simultanly are commissioner board, size, leverage, corporate size and profitability have influenced
information disclosure of social responsibility significantly, but partially is only leverage variable have
influenced information disclosure of social responsibility. |
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