Ikmal, Aulia and Hermiyetti, Hermiyetti and Anitawati, M.Th. and Usmar, Usmar (2016) ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE STRUCTURE AND COMPANY CHARACTERISTICS ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY IN THE SUSTAINABILITY REPORTS (Emprical Study of State-Owned Enterprises Non-Financial that Listing in Indonesia Stock Exchange for Periods 2012-2014). Universitas Bakrie, Jakarta. (Unpublished)
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Abstract
This research aims to analyze the influence of Corporate Governance structure which is represented through the proportion of the board of independent commissioner, government shareholdings, and foreign shareholdings, along with the company characteristics that is interpreted through the profitability, company size, and the type of industry to the disclosure of the Corporate Social Responsibility in the Sustainability Report. The research population is BUMN companies registered in IDX for the period of 2012-2014. Samples are selected by purposive sampling method for each year during 2012 to 2014, obtaining 51 samples in total. This research uses the descriptive analysis and logistic regression method by using SPSS 20 program. Based on the hypothesis test, it proves that the proportion of the board of independent commissioner, government shareholdings and profitability negatively influence but not significant to the disclosure of corporate social responsibility in the sustainability report because of the influence of political interest and limited company profit allocation to disclose the corporate social responsibility. Foreign shareholdings, company size and type of industry have positive but not significant influence to the disclosure of corporate social responsibility in the sustainability report because foreign investors tend to give attention to the social and environment issue. There is also a regulation to that force companies that use natural resources to disclose its corporate social responsibility in the sustainability report.
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | Corporate Governance, Company Characteristics, Corporate Social Responsibility, Sustainability Report |
| Subjects: | Management > Company Sustainability Management > Corporate Social Responsibility Finance > Finance Management Science Paper |
| Divisions: | Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi |
| Depositing User: | Ahmad Yani |
| Date Deposited: | 07 Sep 2016 06:47 |
| Last Modified: | 07 Sep 2016 06:47 |
| URI: | http://repository.bakrie.ac.id/id/eprint/318 |
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