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The impact of corporate governance on corporate social disclosure: comparative study in South East Asia

Author

Listed:
  • Edy Supriyono
  • Abdul Kharis Almasyhari
  • Djoko Suhardjanto
  • S. Rahmawati

Abstract

This study aims to examine the effects of Corporate Governance on corporate social disclosure (CSD) in South East Asian companies as well as to test the difference of levels of CSD. GRI 2006 is used to measure CSD. The samples in this study were drawn from the company's annual reports to the IDX, KLSX and TLSX in 2009. The results of a one-way ANOVA, Turkey HSD method and Bonferroni method analysis show that the effect of Corporate Governance on CSR in Southeast Asia is significantly different. The methods used showed similar results where the different CSD in Indonesia, Malaysia and Thailand are statistically significant at 0.000 below 0.05, while the different CSD in Malaysia and Thailand are not statistically significant at a significance value of 0.84 and both are above the 0.104 significance value at 0.05. This is caused by the differences in Corporate Governance practices in those countries.

Suggested Citation

  • Edy Supriyono & Abdul Kharis Almasyhari & Djoko Suhardjanto & S. Rahmawati, 2015. "The impact of corporate governance on corporate social disclosure: comparative study in South East Asia," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 8(2), pages 143-161.
    • Handle: RePEc:ids:ijmefi:v:8:y:2015:i:2:p:143-161
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    Cited by:

    1. Jaja Suteja & Ardi Gunardi & Annisa Mirawati, 2016. "Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1360-1365.

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