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

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