CORPORATE GOVERNANCE DAN PROFITABILITAS; PENGARUHNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA)

Abstract

Abstract Corporate social responsibility or CSR is the issue which gets great attention, especially in Indonesia. CSR is responsibility of corporation widely.The research on CSR finds different results.Some researches relate financialperformance with CSR disclosure.The others relate it with corporate governance.Thus,the research on CSR disclosure in Indonesia is still interesting toconduct.Thepurposeof this study is to explain the determinant of corporate governance (with institutional ownership and commissioner board structure mechanism) and profitability with CSR disclosure withsize and industry type of corporate as control variables. The sample in this study is listed companies in Indonesian Stock Exchange in 2007 whose annual reports disclose CSR activities and can access at Indonesia Exchange website. There are 89 samples with purposive sampling technique. Descriptive and statistical analyzes are used astechniqueanalyzes. The results show that there is no significant determinant between institutional ownership and CSR disclosure. It is found that commissioner board structure and profitability are positive significant determinant to CSR disclosure. Key words ; Institutional ownership, commissioner board structure, profitability, and corporate social responsibility disclosure