The Impact of Profitability and Monitoring Function of the Board and Audit Committee on CSR Disclosures
- DOI
- 10.2991/aebmr.k.220501.035How to use a DOI?
- Keywords
- behaviour; oversight function; independency; management annual report; environment
- Abstract
The purpose of this study is to determine whether profitability, as measured by ROA and NPM, and the presence of an independent board of commissioners and an independent audit committee in carrying out their supervisory functions can have a significant impact on CSR disclosure in Indonesian banking companies. The descriptive confirmatory research approach was utilized, including secondary data from annual reports of banking companies listed on IDX. Using SPSS as a data processing tool, hypotheses are formulated and tested using a covariance technique. The findings proposed that profitability, as measured by ROA and NPM, has a significant and positive impact on CSR disclosure, implying that organizations with high levels of profitability are more conscious of the importance of establishing CSR programs and disclosures. Other findings from this study show that the supervisory function performed by an independent audit committee can contribute considerably and favourably to increased CSR disclosure. This conclusion is critical for senior management and business owners to increase CSR implementation and disclosure.
- Copyright
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article distributed under the CC BY-NC 4.0 license.
Cite this article
TY - CONF AU - Hisar Pangaribuan AU - Agus Sriyanto PY - 2022 DA - 2022/05/11 TI - The Impact of Profitability and Monitoring Function of the Board and Audit Committee on CSR Disclosures BT - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021) PB - Atlantis Press SP - 226 EP - 232 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220501.035 DO - 10.2991/aebmr.k.220501.035 ID - Pangaribuan2022 ER -