Pengaruh pengungkapan etika bisnis dan kualitas audit terhadap pengungkapan corporate social responsibility (CSR)

Marisa, Ayu and Anggraini, Sari (2018) Pengaruh pengungkapan etika bisnis dan kualitas audit terhadap pengungkapan corporate social responsibility (CSR). Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 6 (2). pp. 47-70. ISSN 2089-7162

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Abstract

The purpose of this study was to the influence of of business ethics disclosure and audit quality on the disclosure of Corporate Social Responsibility (CSR).The disclosure of business ethics is measured by the code of conduct contained in the company's annual report. Audit quality is determined based on financial statements audited by Big four accounting firms and Non-big four accounting firms.Disclosure of Corporate Social Responsibility can be measured by the number of items of CSR. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The company amounted 149 companies and samples selectedusing purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the disclosure of business ethics and audit quality significantly influence CSR disclosure. This is indicated by the result of F Test statistic calculation with F significance value of 0.000 below 0.05 which means Ha accepted significantly by all independent variables.

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