ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN PENGUNGKAPAN INFORMASI SOSIAL DAN LINGKUNGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012)
Abstract: The purpose of this
study was to examine the effect of corporate governance mechanisms on the
policy of social and environmental disclosure.
Indicators used to measure corporate governance mechanisms in this study
is the proportion of independent board, the structure of the Chief Risk Officer
(CRO), managerial ownership, board size, independence of the audit committee,
the board of commissioners meeting frequency, as well as the nomination and
remuneration committee. While social and
environmental disclosure as the dependent variable was measured using amount disclosure items appropriate with the
Global Reporting Initiative (GRI) G3.1 index.
In addition, this study also added two control variables are firm size
firm size and leverage.
This study uses secondary data with entire population of banking
companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012. The method used to determine the sample using
purposive sampling. The analytical
method used is multiple linear regression, regression testing prior to first
tested the classical assumptions.
The results of hypothesis testing showed that the proportion of
independent board negatively affects the social and environmental
disclosure. Other results noted that the
structure of the CRO, managerial ownership, as well as the nomination committee
and remuneration positive effect on social and environmental disclosure. While the size of the board of directors,
audit committee independence, and the frequency of meetings of the board of
commissioners did not significantly affect disclosure
Penulis: Andi Rachmanda, Fuad
Fuad
Kode Jurnal: jpakuntansidd141111
