PENGARUHMEKANISME CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAANTERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Periode 2010-2013)
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Tesis Magister Akuntansi Universitas Widyatama
Corporate social responsibility disclosure is the issues that grows widely in indonesian bussiness. The researches on corporate social responsibility disclosure find different results. This study is aimed to explain the influence of corporate governance mechanism, profitability, and size corporate to corporate social responsibility disclosure. The sample in this study is Indonesian manufacture companies listed in 2010- 2013 whose annual reports disclose corporate social responsibility activities and can be accessed at Indonesian Stock Exchange website. There are 30 samples applying purposive sampling technique. This study employs descriptive and statistical analysis technique. The results show that there is significant influence between corporate governance mechanism to corporate social responsibility disclosure. In contrast, positive significant influence profitability and size corporate to corporate social responsibility disclosure are found. In this research was suggested: (1) for the Researcher used the efectivness of the Corporate social responsibility disclosure and find new variable to the next research, widened the sample and the Researcher be able to extend the research period (2) for the Company can make the sustainability report about corporate social responsibility disclosure continously and have special organ for corporate social responsibility. (3) for the goverment can change the rule about voluntary to mandatory corporate social responsibility disclosure for the company and make the rule about the sanction for the company doing contravention corporate social responsibility disclosure.
Corporate social responsibility disclosure, corporate governance mechanism, institutional ownership, profitability, size corporate