PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Abstract: The objective of
this research was to analyze which characteristics of corporate governance that
influence the extent of corporate social reponsibility (CSR) disclosures in the
companies which operate in the mining and mining service sector in Indonesia.
Corporate governance charecteristics which were used, namely size of board of
commissioner, independent commissioner, composition of women on board, audit
committee, ownership concentration, managerial ownership, foreign ownership,
government ownership, and public ownership. The extent of CSR disclosure was
measured using corporate social disclosure index (CSDI) based on Global
Reporting Initiative (GRI) reporting standard items which were dislosed in
companies’ annual report. This research also used firm’s size and profitability
as control variables.
The population of this research are companies which operate in the mining
and mining service sector that listed in Indonesian Stock Exchange (IDX) in the
period 2010 until 2012. Using purposive sampling method, then total sample of
this research became 48 annual reports of mining companies. Multiple regression
method was used to analyze the relationship between corporate governance
characteristics and CSR disclosure.
The results show that composition of women on board and managerial
ownership has a significant effect toward the extent of CSR. The results also
show that both of control variables have significant effects on the extent of
CSR.
Keywords: corporate social
responsibility, board characteristics, audit committee, ownership structure
Penulis: Andina Dwi Paramita,
Marsono
Kode Jurnal: jpakuntansidd141181
