PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INDUSTRI PERTAMBANGAN DAN PENGGALIAN (BUMN PERSERO TERBUKA)

  • DIAN Putri PUTRI PAMUNGKAS

Abstract

This research aims to analyze the elements of Good Corporate Governance (GCG) in
a company that may affect the implementation of social responsibility (CSR). Elements
examined are the size of the Board of Commissioners, Board independence, institutional
ownership, foreign ownership, and firm size as control variables. The population in this
research were all state-owned enterprises of mining and quarrying sectors listed on the Stock
Exchange during the years 2007-2011. Analyses were performed by using content analysis
and treated with test classic assumptions and hypothesis testing in multiple linear regression.
From the results of this research showed that 10,7% of the implementation of corporate social
responsibility is affected by the variables examined in this research.
Key words: Corporate Social Responsibility (CSR), Corporate Governance (CG), firm size

Published
2013-01-09
Section
Akuntansi Keuangan
Abstract Views: 45
PDF Downloads: 113