PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research is meant to analyze Good Corporate Governance factor (GCG) to the range of disclosure of Corporate Social Responsibility (CSR) at the company’s annual report in Indonesia specifically the State-Owned Enterprises (BUMN) companies. The GCG variable is proxy by the size of board of commissionaires, the proportion of board of independent commissioner, the managerial stock ownership, the concentrated stock ownership, the public stock ownership, the firm size and the leverage ratio. The result of this research shows that: (1) the size of board of commissioner variable has positive influence to the range of disclosure of Corporate Social Responsibility; (2) the proportion of independent board of commissioners does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (3) managerial stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (4) concentrated stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (5) public stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (6) firm size does not have any positive; and (7) leverage ratio does not have any positive influence to the range of disclosure of Corporate Social Responsibility.
Keywords: Corporate Social Responsibility, Board of Commissioners, Ownership Structure, size, and Leverage.