Moderation Effect of Audit and Risk Management Committee Between Creditor Power and CSR Disclosure

DOI

10.2991/aebmr.k.211124.043How to use a DOI?

Keywords

Audit Committee; Corporate Social Responsibility Disclosure; Creditor Power; Profitability; Risk Management Committee

Abstract

This study examines the influence of Creditor Power on Manufacturing businesses registered at the Indonesia Stock Exchange must disclose their corporate social responsibility in their annual reports. Creditor Power was utilized as an independent variable, CSR Disclosure was employed as a dependent variable, and Audit Committee and Risk Management Committee were used as moderating variables in this study. The study focused on 116 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2015 and 2019. Purposive sampling was utilized in this study. Secondary data was utilized in the form of annual reports retrieved from the company’s website or the Indonesia Stock Exchange’s official website (IDX). Data was analyzed using the Warp PLS 7.0 software and the Structural Equation Model (SEM) technique with the Partial Least Square (PLS) method. (1) Creditor Power has a detrimental impact on the amount of Corporate Social Responsibility Disclosure, according to the findings. (2) The effect of Creditor Power and Corporate Social Responsibility Disclosure cannot be moderated by the Audit Committee as a moderating variable. (3) The Enterprise Risk Management Committee cannot moderate the influence of Creditor Power and CSR as a moderating variable.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Retnaningtyas Widuri
AU  - Shania Claurencia
AU  - Korina Sisilia Figo
AU  - Angelica Sylvia
PY  - 2021
DA  - 2021/11/25
TI  - Moderation Effect of Audit and Risk Management Committee Between Creditor Power and CSR Disclosure
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 291
EP  - 300
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.043
DO  - 10.2991/aebmr.k.211124.043
ID  - Widuri2021
ER  -