CORPORATE GOVERNANCE DAN PROFITABILITAS; PENGARUHNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA)

PROGRAM STUDI MAGISTER AKUNTANSI
PROGRAM PASCASARJANA UNIVERSITAS DIPONEGORO
TAHUN 2009

AUTHOR:
Ahmad Nurkhin

ABSTRACT:

The issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results. This study is aimed to explain the relationship of corporate governance mechanism, profitability, and CSRD with size  corporate as control variables.

The sample in this study is Indonesian companies listed in 2007 whose annual reports disclose CSR activities and can be accessed at Indonesian Stock Exchange  website. There are 80 samples applying purposive sampling technique. This study  employs descriptive and statistical analysis technique.

The results show that there is no significant relationship between institutional ownership and CSRD. In contrast, positive significant relationship between independent commissioner board, profitability, and CSRD are found.

Key words: Institutional ownership, independent commissioner board, profitability, corporate social responsibility disclosure

FULL TEXT: FREE DOWNLOAD