Journal of Economics and Business

ISSN 2615-3726 (Online)

ISSN 2621-5667 (Print)

Published: 16 November 2020

Board Governance, Business Ethics, and Firm Social Responsibility Disclosure

Lauw Tjun Tjun, Regina Jansen Arsjah

Maranatha Christian University (Indonesia), Trisakti University (Indonesia)

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10.31014/aior.1992.03.04.295

Pages: 1483-1490.

Keywords: Supervising Board Size, Females Becoming Supervisory Board, Ethics, Firm Social Responsibility Disclosure

Abstract

This paper wants to investigate the impact of board control on social responsibility disclosure. The duration of this study covers three years, i.e., from 2014 until 2016. The population is from public manufacturing companies in Indonesia, and the samples are taken by a simple random sampling method. To analyze the data, the regression model gets used. This research concludes that a positive influence of the supervising board size and the woman portion in this board on the firm social responsibility disclosure is available. Also, business ethics positively affect it.

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