Pengaruh Kepemilikan Institusional, Komposisi Dewan Komisaris Dan Kinerja Perusahaan Terhadap Luas Pengungkapan Corporate Social Responsibility Dalam Sustainability Report Pada Perusahaan Pertambangan di Bursa Efek Indonesia

Abstract

This study aimed to analyze and improved empirically the effect of institutional ownership, the composition of the board of directors and the company's performance on corporate social responsibility disclosure inherent in sustainability reporting. In this study, the sample is 40 companies engaged in the mining sector in Indonesia Stock Exchange 2009-2013 period. The sampling method used is purposive sampling. In this study can be grouped two categories of variables. The first dependent variable is the extensive disclosure of corporate social responsibility. Both independent variables namely institutional ownership, the composition of the board of directors, and the company's performance as measured by return on assets and return on equity. The analysis model used is multiple regression and t-test statistics. Based on the results of hypothesis testing found that institutional ownership has no significant effect on the broad disclosure of corporate social responsibility, while the composition of the board of commissioners, return on assets and return on equity have a significant effect on the disclosure of corporate social responsibility in the mining company in Indonesia Stock Exchange.

 

Keywords:Institutional Ownership, composition of the Board of Commissioners, Return on Assets and Return on Equity