Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (CSR)
| Main Author: | Wahyuningtyas, RR. Wulan |
|---|---|
| Other Authors: | Nugrahanti, Yeterina Widi |
| Format: | Thesis application/pdf |
| Bahasa: | ind |
| Terbitan: |
Program Studi Akuntansi FEB-UKSW
, 2012
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| Subjects: | |
| Online Access: |
http://repository.uksw.edu/handle/123456789/1229 |
Daftar Isi:
- Lembar Pengesahan tidak disertai tanda tangan dosen pembimbing
- 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 institutional ownership, managerial ownership, 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 manufacturing 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 institutional ownership, managerial 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.