Pengaruh Corporate Governance Terhadap Praktek Pelaporan Corporate Social Responsibility Pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

The purpose of this study was to identify the reporting practices of corporate social responsibility (CSR) in the conventional banks in Indonesia with reference to CSR disclosure index based on GRI index (2011) which consists of 121 items and analyze the influence of the elements of good corporate Governance (GCG) for the practice of corporate social resposibility (CSR) in the banking industry in Indonesia. The data used is the data obtained from the annual report of the Indonesia Stock Exchange 2009-2011. This study refers to the results of previous studies with different results. The research methodology is a quantitative descriptive study with multiple regression test. Based on the research results of the regression models is known that the Institutional Ownership variables revealed a significant effect for CSR reporting practices in the Indonesian banking industry. Institutional Ownership variable has a Adjusted R Square 0.585 this means that 58.5% variation in the practice of CSR reporting can be explained by the independent variables (Board of Commissioners, Audit Committee and Managerial Ownership), while the remaining 41.5% is explained by other variables outside of the model. While variable Board of Commissioners, Audit Committee and Managerial Ownership had no significant effect on the disclosure of CSR in Indonesian banks.