MEKANISME TATA KELOLA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
ABSTRACT: The objective of
this research is to study and to gain empirical evidence in solving problem
identification concerning “the effect of corporate governance mechanism (institutional
ownership, managerial ownership, independent commissioners, and audit committee)
toward CSR disclosure”. The sample of the study consist of 120
financial reports and annual reports in manufacturing sector that listed
in the Indonesian Stock Exchange since 2007-2014. The results of this research
showed that the mechanism of corporate governance (institutional ownership,
managerial ownership, independent commissioners, and audit committee) have a
significant impact on CSR disclosure variable. Meanwhile, partially, only the
variable managerial ownership and independent commissioners have the
significant effects toward the disclosure of CSR.
Keywords: institutional
ownership, managerial ownership, independent commissioners, audit committee,
CSR disclosure
Penulis: Yoremia Lestari
Ginting
Kode Jurnal: jpmanajemendd161011
