Good Corporate Governance on Corporate Social Responsibility with Profitability, Size and Leverage as Moderating Variables (case study at Regional Development Banks in Indonesia)
Dwi Nita Aryani, Bernad Engelberd Niron
Dwi Nita Aryani
Available Online January 2018.
- https://doi.org/10.2991/icigr-17.2018.67How to use a DOI?
- CSR, corporate governance, size, leverage, profitability, moderating
- This research aim is to examine the effect of good corporate governance (GCG) on Corporate Social Responsibility (CSR) with profitability, size and leverage as moderating variables at District Development Banks (BPD) in Indonesia. The legitimacy theory, agency theory and stakeholder theory are employed as underpinning theories. The sample of this study is 15 of BPD which issued annual reports, GCG and CSR reports above the year 2011 to 2015. The independent variable is GCG, and CSR as the dependent variable. The CSR is scored by 78 disclosure items. The GCG is proxy by number of commissaries board; number of audit committee, quality of external auditor, and ownership of managements. For testing the effect of GCG on CSR with moderating variables, Moderated Regression Analysis is employed. The result indicates that GCG affects CSR. Size, Leverage and Profitability respectively is not able to moderate the relationship between GCG and CSR. Size, Leverage, and ROE aggregately influence CSR.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Dwi Nita Aryani AU - Bernad Engelberd Niron PY - 2018/01 DA - 2018/01 TI - Good Corporate Governance on Corporate Social Responsibility with Profitability, Size and Leverage as Moderating Variables (case study at Regional Development Banks in Indonesia) BT - 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017) PB - Atlantis Press SP - 279 EP - 282 SN - 2352-5398 UR - https://doi.org/10.2991/icigr-17.2018.67 DO - https://doi.org/10.2991/icigr-17.2018.67 ID - Aryani2018/01 ER -