PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INDUSTRI PERTAMBANGAN DAN PENGGALIAN (BUMN PERSERO TERBUKA)
Abstract: This research aims
to analyze the elements of Good Corporate Governance (GCG) in a company
that may affect
the implementation of
social responsibility (CSR).
Elements examined are the
size of the
Board of Commissioners, Board
independence, institutional ownership, foreign
ownership, and firm
size as control
variables. The population
in this research were all
state-owned enterprises of mining and quarrying sectors listed on the Stock Exchange during
the years 2007-2011.
Analyses were performed
by using content
analysis and treated with test classic assumptions and hypothesis
testing in multiple linear regression. From the results of this research showed
that 10,7% of the implementation of corporate social responsibility is affected
by the variables examined in this research.
Key words: Corporate Social
Responsibility (CSR), Corporate Governance (CG), firm size
Penulis: Dian Putri Pamungkas
Kode Jurnal: jpakuntansidd130095