Dosen Pembimbing: | Abstrak: Disclosing corporate social responsibility (CSR) activities is mandatory in ..."> Dosen Pembimbing: | Abstrak: Disclosing corporate social responsibility (CSR) activities is mandatory in ..."/>
Image of Analysis On Accounting Conservatism And Csr Disclosures Of Indonesian Banks Listed On Idx From 2004 To 2007
Bookmark Share

Text

Analysis On Accounting Conservatism And Csr Disclosures Of Indonesian Banks Listed On Idx From 2004 To 2007

Dosen Pembimbing: | Abstrak: Disclosing corporate social responsibility (CSR) activities is mandatory in Indonesia as regulated by the gove ment. This research investigates whether Indonesian companies are inte ally motivated to voluntarily conduct their social responsibility agenda. First, this research examines the conservatism in financial reporting practices of Indonesian banks. It also analyzes the relationship between conservatism and CSR disclosure. Using 21 Indonesian banks that went public in 2003-2007 as sample, this research conducts a content analysis on their financial reports to measure the conservatism and the CSR disclosure index. The findings of this research reveal that Indonesian banks are, on average, conservative in their financial reporting. This research also provides the ranking of the banks under study in terms of conservatism. Further analysis shows that there is no clear evidence to support the relationship between conservatism and the Indonesian banks’ CSR reporting. Overall, this research concludes that CSR disclosure practices in Indonesian banks are driven by gove ment regulation. This research does not find any inte al motive of the sample banks in disclosing their CSR activities voluntarily.

Availability
#
Kampus Pangkalan Asem JRN DOS 2008
J08002
Available
Detail Information
Series Title
-
Call Number
JRN DOS 2008
Publisher
: Journal of Applied Finance and Accounting.,
Collation
-
Language
ISBN/ISSN
-
Classification
Jurnal
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Corporate Social Responsibilitybanksconservatismdi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
No Data
Comments
You must be logged in to post a comment