Proceedings of the 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017)

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Good Corporate Governance on Corporate Social Responsibility with Profitability, Size and Leverage as Moderating Variables (case study at Regional Development Banks in Indonesia)

Authors
Dwi Nita Aryani, Bernad Engelberd Niron
Corresponding Author
Dwi Nita Aryani
Available Online January 2018.
DOI
10.2991/icigr-17.2018.67How to use a DOI?
Keywords
CSR, corporate governance, size, leverage, profitability, moderating
Abstract

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.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2018
ISBN
10.2991/icigr-17.2018.67
ISSN
2352-5398
DOI
10.2991/icigr-17.2018.67How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
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  - Proceedings of the 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  - 10.2991/icigr-17.2018.67
ID  - Aryani2018/01
ER  -