PENGARUH CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2008-2012)

Abstract

The purpose of this research is to test the effect of Corporate Governance on corporate social responsibility disclosure on banking sector companies. The characteristics of corporate governance are examined: size of independent board commissioner, size of audit committee, percentage of foreign ownership, percentage of government ownership, board of director’s education background. Data was collected using a purposive sampling method for banking sector companies listed in Indonesia Stock Exchange in 2008 until 2012. There are 31 banking sector companies used as a sample. The method of analysis for this study are univariate test and analysis of regression The results indicate that the characteristics of CG, board of director’s education background, Audit Committee, Percentage of government ownership, Percentage of Foreign ownership, has a significant effect on CSRD.