http://apar.apssai.org/index.php/apar <p>J<img style="padding-left: 25px; width: 259px;" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi-VQtZpm5OkG3oD3-6pWg7g1R2a9YNO10lijFl8hchOOX70vGuRkQdpKlEB8JK9k63AK_3ayr7ac43Wg0GgUG5qka2CBDZzkFs58QUhLwdjUUnwGu3N6y2RdGoQR6wsOA_d3MqncTjl6tvU1BfS7Xf2EUEJ3DMMmHRASy5cK3ZIplViFmiAYtVhxcbUMQ/s320/Cover.jpg" alt="" height="337" align="right" />ournal Name : APSSAI Accounting Review <br />Initial : ApAR<br />Frequency : Two issues per year [April and October]<br />Category : Open access<br />Print ISSN : <a href="https://issn.brin.go.id/terbit/detail/20210428151360434" target="_blank" rel="noopener">2808-2931</a><br />Online ISSN : <a href="https://issn.brin.go.id/terbit/detail/20210428321341503" target="_blank" rel="noopener">2808-2788</a><br />Publisher : APSSAI-Maksi Untan</p> <p><strong>APSSAI Accounting Review (ApAR)</strong> is a peer-reviewed journal published by <a href="https://apssai.or.id/" target="_blank" rel="noopener">APSSAI (Asosiasi Program Studi S2 Akuntansi Indonesia)</a> in collaboration with <a href="https://pascasarjanafe.untan.ac.id/category/magister-akutansi/" target="_blank" rel="noopener">Magister Akuntansi Universitas Tanjungpura</a>.</p> <p>ApAR promotes understanding of accounting and finance-related matters through research, encouraging innovative and various approaches (quantitative, qualitative, and mixed methods) that have not been offered for publication elsewhere. ApAR focuses on the issue related accounting and finance that are relevant for the development of theory and practices in Indonesia in particular.</p> <h2>Open Access Policy</h2> <p><strong>ApAR</strong> provides immediate <strong>open access</strong> to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. Full-text access to scientific articles of the journal is presented on the official website in the <strong><a href="http://apar.apssai.org/index.php/apar/issue/archive">Archives</a></strong> section.</p> <p>This is in accordance with the BOAI definition of open access. The licensing policy is compatible with the overwhelming majority of open access and archiving policies.</p> <p><strong>ApAR</strong> is an open access journal, which means all its content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author as long as they cite the source. The journal is licensed by <strong><a href="http://creativecommons.org/licenses/by/4.0/" target="_blank" rel="license noopener">Creative Commons Attribution 4.0 International License</a></strong>.</p> APSSAI en-US APSSAI ACCOUNTING REVIEW 2808-2931 <p><strong>License</strong></p> <p><strong>APPSAI Accounting Review </strong>is licensed under <a href="https://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution 4.0 International License.</a></p> <p><strong>You are free to:</strong></p> <ol> <li><strong>Share </strong>— copy and redistribute the material in any medium or format for any purpose, even commercially.</li> <li><strong>Adapt </strong>— remix, transform, and build upon the material for any purpose, even commercially.</li> <li>The licensor cannot revoke these freedoms as long as you follow the license terms.</li> </ol> <p><strong>Under the following terms:</strong></p> <ol> <li class="cc-by"><strong>Attribution </strong>— You must give <a id="src-appropriate-credit" href="https://creativecommons.org/licenses/by/4.0/#ref-appropriate-credit">appropriate credit </a>, provide a link to the license, and <a id="src-indicate-changes" href="https://creativecommons.org/licenses/by/4.0/#ref-indicate-changes">indicate if changes were made </a>. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.</li> <li><strong>No additional restrictions </strong>— You may not apply legal terms or <a id="src-technological-measures" href="https://creativecommons.org/licenses/by/4.0/#ref-technological-measures">technological measures </a>that legally restrict others from doing anything the license permits.</li> </ol> <p><strong>Copyright</strong></p> <p>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="https://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution 4.0 International License </a>that allows others to share the work with an acknowledgment of initial publication in this journal.</p> <p>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</p> http://apar.apssai.org/index.php/apar/article/view/117 <p><strong>Research aims:</strong> This study aims to determine the effect of corporate governance on corporate social responsibility in companies.</p> <p><strong>Design/Methodology/Approach: </strong>This study uses secondary data, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A total of 718 companies that meet the criteria were selected for analysis.</p> <p><strong>Research findings: </strong> This study found that board independence, women on the board, and audit committee independence had no effect on corporate social responsibility disclosure. Meanwhile, board size and ownership concentration had a significant positive effect on corporate social responsibility disclosure.</p> <p><strong>Theoretical contribution/Originality: </strong>This study fills the literature gap on the influence of board of commissioners' characteristics on CSR disclosure in Indonesia and examines the differences in findings from previous studies.</p> <p><strong>Practitioner/Policy implication: </strong>This research provides guidance for companies in improving governance and supports regulators in strengthening CSR regulations.</p> <p><br /><br /></p> Winna Octaviana Angir Yie Ke Feliana Copyright (c) 2025 Winna Octaviana Angir, Yie Ke Feliana https://creativecommons.org/licenses/by/4.0 2025-02-10 2025-02-10 5 1 1 13 10.26418/apssai.v5i1.117