PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2011)

Abstract

The disclosure of CSR and practices is a logical consequence of the implementation concept of Good Corporate Governance (GCG). This study aimed to analyze the effect of corporate governance mechanisms on broad CSR disclosure. GCG mechanisms used in this study include the size of the board of commissioners, audit committee size, foreign ownership, managerial ownership and institutional ownership. The research sample was 48 company base and chemical industry sectors listed on the Indonesia Stock Exchange in 2011 were determined through purposive sampling. Manual measurement of CSR in this study adopts Hackston and Milne research (1996) that has been adapted from BAPEPAM regulation No. VIII G.2. Data analysis was performed with the classical assumption test and hypothesis testing with multiple linear regression method. The results of this study indicate that the size of the board of commissioners has positive effect on broad CSR disclosure. While the size of the audit committee, foreign ownership, managerial ownership and institutional ownership has no effect on broad CSR disclosure.