Pengaruh Penerapan Corporate Governance Terhadap Pengunkapan Tanggung Jawab Sosial Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2008

Rahman, Larisa (2011) Pengaruh Penerapan Corporate Governance Terhadap Pengunkapan Tanggung Jawab Sosial Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2008. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objectives of this research observed the influence of corporate governance implementation on corporate social responsibility disclosure. Management ownership, independent board of commissioner, audit committee, and external auditor are used as the proxy for corporate governance, with firm size and leverage as control variables. Corporate social responsibility disclosure as a dependent variable. The population in this study is 138 manufacturer companies, which are listed at Indonesian Stock Exchange in 2008 based on Indonesia Capital Market Directory, such us basic industry & chemicals, miscellaneous industry, and consumer goods industry. The sample was taken using the method of purposive sampling and those meeting the selection criteria were also taken. The criteria are listed companies at Indonesian Stock Exchange in 2008 whose annual reports disclose CSR activities and can access at Capital Market Reference Center (CMRC). The sample used was of 84 manufacturer companies. This study observed three categories of item corporate social responsibility disclosure from Hackston & Milne (2006) research. These categories are environment, product, and linkage in community The results indicate that only an auditor external and firm size have a significant positive influence on the corporate social responsibility disclosure. On the other hand, the percentage of management ownership, the proportion of independent board of commissioner, audit committee, and leverage failed to show its significant effect. Keywords : Corporate governance, corporate social responsibility, management ownership, independent board of commissioner, audit committee, and external auditor

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	01 Oct 2020 05:39
Last Modified:	18 Jul 2024 04:03
URI:	http://repository.ibs.ac.id/id/eprint/1409

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