PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY (CSR)

Imannuel Wiryawan, Martinus Budiantara

Abstract


Companies are sometimes less aware of the importance of environment upon the success of the business. Problems related to the environment, such as environmental pollution, should not occur if the company's activity is accompanied by a concern for society and the environment. Such conditions require that firms are not only oriented towards profit, but also accompanied by attention to the surrounding environment. This study examines the effect of audit quality and institutional ownership of corporate social disclosure responcibility.
Key word: corporate social responcibility, institutional ownership, audit quality


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