PENGARUH ELEMEN CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aims to investigate the CSR (Corporate Social Responsibility)
disclosure practice of banks located in Indonesia and explores the effects of
Corporate Governance (CG) structure elements on bank CSR voluntary disclosures.
The investigated elements of Corporate Governance structure are Board of
Commissioner Independency, Audit Comittee Independency, Institutional
Ownership, and Managerial Ownership. The population of this research is 31
general banks which are listed in Indonesia Stock Exchange (BEI) in the period
2009-2011. By purposive sampling, the collected sample is 28 banks while the data
source is the annual reports in number 84 reports. Data analysis used is content
analysis, processed in test of classic assumption while the hypothesis analysis
method was done with the multiple linear regression method. Result of this research
indicates that Board of Commissioner Independency, Audit Committee
Independency, Institutional Ownership, and Managerial Ownership had an
influencing significant negative with adjutsted R2 0.234. This suggests that there are
other factors that can affect the Corporate Social Responsibility Disclosure.

Keywords: Corporate social responsibility, corporate governance, board of
commissioner independency, audit comittee independency, institutional
ownership, and managerial ownership.