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
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.
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