ANALISIS PENGARUH ENVIRONMENTAL PERFORMANCE, STRUKTUR CORPORATE GOVERNANCE, DAN EARNING MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This study aims to obtain empirical evidence about the effect of environmental performance, corporate governance structure, and earning management to corporate social responsibility disclosure with size corporate as control variables. Corporate governance mechanism was analyzed by independent commissioner and audit committee. The extent of CSR was measured used corporate social disclosure index ( CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report. This research used samples from 48 PROPER companies listed on Indonesia Stock Exchange (IDX), by using purposive sampling which were published annual report and financial report among 2006-2008. The method of analysis of this research used multi regression. The result of this research show that environmental performance had a positive significant effect to Corporate Social Responsibility disclosure. Meanwhile, independent commissioner, audit committee, earning management and size corporate had not significant effect to Corporate Social Responsibility disclosure