PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

The abiective af this research was to analyze which characteristics governance of corporate that infl-uence the extent of corporate social reponsibility (csRi disclosures in the companies which operate in the sector ancl/or relatid to the natlrral resourc,es itt Indonesia. corporate governance charecteristics which were used, namerlt size of board of commissioner, independent commissioner, audit committee iri'np,"r,i:i"7,'o*nrrrnrp corccentration, managerial ownership, foreign ownership, and gor"rn^nrt ownersh ip. The extent of csR disclosure was measurid used coiporate social disclosure inctex (csDI) based on Global Reporting Initiative (GRI) rlporting stanclard items which were dislosed in companies' annual report. This reseirch also used firmls size and profitability as control variables. The population of this research was all companies which operate in the sector and/or related to the natural resources that listed in Indonesian Stock Exchattge (IDX) in the year 2008. Used purposive sampling, total sampte of the research bicame g6 companies. Multiple regression method wa-s used to aialyze the relationship between corporate governance characteristics and csR disclosure. The results show that only government ownership has a significant effect toward the extent of CSR, although audit committee independince atro ioi o significant eflbct, but it is contrary to the hypothesis. The results aiso show that both of cinirot variables has significant effects toward the extent of CSR.