PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: This study aims to
provide empirical evidence about the effect of managerial ownership,
institutional ownership, audit committee, board size, composition of the board
of commissioners on the disclosure of corporate social responsibility
(CSR).This research was conducted at financial companies listed in Indonesia
Stock Exchange (BEI). The population of this research is all financial firms in
the periods 2007-2008. Sampling was done by using purposive sampling
techniques, the company that fulfilled the criteria that is revealed in the
annual report and CSR GCG structure during the years of observation in the
financial statements. Data collection was done by searching selected company
annual report into the sample.
The type of data used are secondary data. The data used is the annual
report for the years 2007-2008 obtained from the Indonesian Capital Market
Directory (ICMD) and the Capital Market Reference Center (PRPM). The data
analysis was conducted using the help of software (software) Courses Statistics
Package for Social Science (SPSS) version 17.0.
The results showed that the independent variables showed individual test
managerial ownership negatively affect the disclosure of CSR with a
significance level of 0.008. Institutional ownership has no significant effect
of CSR disclosure. The audit committee had no significant impact of CSR
disclosure. The size of the board of commissioners have a significant effect on
the disclosure of CSR with a significance level of 0,000. The composition of
the board of commissioners have a significant effect on the disclosure of CSR
with a significance level of 0.044. Test results with the same independent
variables showed a significant effect partially because not all significant
variables, only variables and managerial ownership, the audit committee, board
size and composition of the board of commissioners who have a significant
effect on the disclosure of CSR, while institutional ownership has no effect on
the level of CSR disclosure significance 0.252.
Keywords: CSR, Managerial
Ownership, Institutional Ownership, Audit Committee, the size of the Board of
Commissioners, the composition of the Board of Commissioners
Penulis: Riha Dedi Priantana,
Ade Yustian
Kode Jurnal: jpakuntansidd110079
