PENGARUH ELEMEN CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggota : RUHUL FITRIOS AL AZHAR L (original) (raw)

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 R 2 0.234. This suggests that there are other factors that can affect the Corporate Social Responsibility (CSR) Disclosure.

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