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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Widi Nugrahanti, Yeterina (2012) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. SEMINAR NASIONAL DAN CALL FOR PAPERS . ISSN 978-979-3649-65-8

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Abstract

The aim of this study is to analyze the influence of corporate governance mechanism on corporate social responsibility disclosure. The corporate governance mechanism that was applied in this research are institution ownership, management ownership, proportion of independent commissioner board, and foreign ownership. The variable control of this study is company size. While the CSR disclosure is measured by Global Reporting Initiative Standart. The sample of this study is manufactur Companies listed in Indonesia Stock Exchange 2010. Total sample in this study are 68 companies’s annual report that selected with purpose sampling. The examination of hypothesis with multiple linear regression method by using SPSS 16 programs. The results indicate that institution ownership, management ownership, and composition of independent commissioner board have no influence on corporate social responsibility disclosure. Beside that, foreign ownership and company size have a significant positive influence on the corporate social responsibility disclosure.

Item Type: Article
Uncontrolled Keywords: institution ownership, management ownership, proportion of independent commissioner board, foreign ownership, company size , corporate social responsibility disclosure
Subjects: H Social Sciences > HG Finance
Faculty / Institution: Fakultas Ekonomi > Proceedings
Depositing User: User Proceeding
Date Deposited: 03 Jul 2012 05:50
Last Modified: 05 Jul 2012 04:19
URI: http://eprints.unisbank.ac.id/id/eprint/181

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