标题：Good Corporate Governance Mechanism, Firm Characteristics and Corporate Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2014
卷号：3
期号：2
页码：88-95
DOI：10.5923/j.ijfa.20140302.05
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Discussion on social responsibility is developed rapidly. Result of the previous research hat in different views. This research aimed to identify the influence of good corporate governance (managerial ownership, institutionl ownership, independent commissionaires, and auditing committee) and a company’s characteristics (company size) on their corporate social responsibility activities. The population of this research is the companies listed in Indonesia Stock Exchange in 2010 and 2011 and reported their CSR activities and loaded them in BEI website. 35 copmanies were selected through purposive sampling. The data are analyzed statistically and descriptively. The research result show that managerial ownership, auditcommittee, and company size have a significant and positive influence on the CSR activities; where as institutional ownership and independent commissionaries do not. This research is limited the sample of 35 companies, and the two year reported period.
关键词：Managerial and institutional ownership; Independent board of commissionaries; Audit committee; Company size; CSR
