CSR Web Reporting: A New Communication Technology Tool For Corporate Reporting And Its Relation With Ownership Structure
- DOI
- 10.2991/iclick-18.2019.6How to use a DOI?
- Keywords
- CSR Web Reporting, Ownership Structure, NVIVO
- Abstract
This study aims to highlight the new practice of corporate reporting in utilizing the information and communication technology nowadays. Further, The empirical test was conducted to examine and observe the influence of Ownership Structure on the practice of CSR disclosure. Regression analysis was conducted on 72 manufacturing companies in 2016 in Indonesia to determine the impact of the ownership structure. This study uses the help of NVIVO 11 to measure the Disclosure Coverage of CSR Practices on the company's websites through NCSonic anemometer observation was performed on 29 - 30 September 2014 in Ledeng, Bandung to see diurnal variations of Turbulence Kinetic Energy (TKE) that occurred in this area. The measured sonic anemometer was the wind velocity components u, v, and w. From the observation result, it can be seen that the diurnal variation that happened was quite significant. The maximum TKE occurs during the daytime when atmospheric conditions tend to be unstable. TKE values was small at night when atmospheric conditions are more stable than during the daytimeapture. The result of the observation, found that the Ownership Structure consisting of the composition of foreign ownership and government ownership positively influenced the practice of CSR disclosure on the company’s websites whereas the Family ownership had a negative effect.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Kenny Fernando AU - Elfina Astrella Sambuaga AU - Budi Kurniawan AU - Ernie Riswandari AU - Theresia Hesti Bwarleling PY - 2019/07 DA - 2019/07 TI - CSR Web Reporting: A New Communication Technology Tool For Corporate Reporting And Its Relation With Ownership Structure BT - Proceedings of the 1st International Conference on Life, Innovation, Change and Knowledge (ICLICK 2018) PB - Atlantis Press SP - 27 EP - 32 SN - 2352-5398 UR - https://doi.org/10.2991/iclick-18.2019.6 DO - 10.2991/iclick-18.2019.6 ID - Fernando2019/07 ER -