PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013)

Abstract

The purpose of this study is to examine the influence of corporate governance characteristics to corporate social responsibility disclosure (CSR Disclosure) in annual reports of manufacturing companies that listed on the Indonesia Stock Exchange in the year 2011-2013. Characteristics of corporate governance used in this study is independent commissioners, audit committee, public ownership, and foreign ownership. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2011-2013. Total sample is 102 annual report of manufacturing companies as determined by purposive sampling method. This research analyzes CSR disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that independent commisioners, public ownership, and foreign ownership did not have significant influence to the CSR disclosure. Audit committee has significant influence to CSR disclosure.