Pengaruh Makanisme Good Corporate Governance terhadap Luas Pengungkapan Corporate Social Responsibilities (CSR))

Hermiyetti Hermiyetti, Rizka Ramadhani, Usmar Usmar

Abstract


This study titled Effect of Good Governance Mechanism Forwidely Disclosure of Corporate Social Responsibility (CSR). which aimsto examine the influence and impact of variables of Goog Corporate Governance Mechanism for widely Disclosure of Corporate Social Responsibility (CSR). This study use the variable size of the board of commisioners, the propotion of independent board of directors, audit commities size, the number of audit commitee meetings, managerial ownership and concentrated ownership. While disclosureis measured by the number of items disclosed in the company contained in CSR Disclosure Index. The Sample used in this study is manufacturing company listed on the Stock Exchange in 2008-2010.

The results of this study demonstrate that, inpartial measure of the commissioners, the proportion of the board, audit commitee size, the number of audit commitee meetings, no significant effect on widely CSR disclosure, directors, audit commitee size, the number of audit commitee meetings, managerial ownership and concentrated ownership phasa significant effect on widely CSR disclosure.


Keywords


CRS; disclosure; corporate governance mechanisms; disclosure of CSR

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