Ownership Structure and Corporate Social Responsibility: A Case of Mining Firms Listed on Indonesian Stock Exchange Cover Image

Ownership Structure and Corporate Social Responsibility: A Case of Mining Firms Listed on Indonesian Stock Exchange
Ownership Structure and Corporate Social Responsibility: A Case of Mining Firms Listed on Indonesian Stock Exchange

Author(s): Abd. Wahab Hasyim
Subject(s): Economy, Business Economy / Management, Financial Markets
Published by: Reprograph
Keywords: corporate governance; corporate social responsibility; Indonesia; non-financial firm;

Summary/Abstract: Today, corporate social responsibility (CSR) goes far past the old altruism of the past giving cash to great purposes at the end of the budgetary year. Organizations acknowledge environment around them by participating in their nearby communities. Not only they concern on the quality and uniqueness of their brand names but also on how well they connect to the world. There are many factors which are being studied to the detriment of the corproate social responsibility in current study using panel data we are studying the impact of corporate governance. On corporate social responsibility. However, from the prior findings,the most important determinant of audit fee is corporate governance. So, the prime objective of the current study is to explore the link between Corporate governance mechanism (board size, board composition, board meeting) and corporate social responsibility. Data of 6 years (2011-2016) is collected from the firm's audited account. The findings of the study have shown a strong link between corporate governance and audit fee. This study will be helpful for the students, auditors, policymakers,and researchers in understanding the impact of corporate governance and audit fee.

  • Issue Year: XIII/2018
  • Issue No: 57
  • Page Range: 720-728
  • Page Count: 9
  • Language: English