PENGARUH CORPORATE GOVERNANCE TERHADAP TINGKAT PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The objectives of this research was to analyze which elements of corporate governance that influence the extent of corporate social responsibility (CSR) reporting in the companies which operate in the sector related to the natural resources or mining companies in Indonesia. Corporate governance elements which were used, namely size of the board commissioner, independent commissioner and board meetings. The extent of CSR reporting was measured used corporate social disclosure index (CSDI) based on Global reporting index (GRI) reporting standard items which were disclosed in companies’ annual report. This research also used firm’s size, profitability and leverage as control variables. The population of this research was all companies which operate in the sector related to the natural resources or mining companies that listed in Indonesian Stock Exchange (IDX) in 2007-2009. Total sample of the research became 41 companies. Multiple regression method was used to analyze the relationship between corporate governance elements and CSR reporting. The result show that size of board commissioner and board independent has a significant effect toward the extent of CSR reporting