PENGARUH CORPORATE GOVERNANCE DAN ECONOMIC PERFORMANCE TERHADAP SUSTAINABILITY REPORTING (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2010-2014)

Abstract

The purpose of this research is to examine the influence of Corporate Governance and Economic Performance toward Sustainability Reporting. Corporate governance was analyzed by managerial ownership, institutional ownership, board of commissioners, and audit committee, while economic performance was analyzed by stock return. Sustainability reporting was measured by using corporate social responsibility and counted by  corporate social responsibility index (CSRI) which is based on global reporting initiative (GRI) standard. The population of this research is a mining companies that listed in Indonesian Stock Exchange (BEI) in the year of 2010-2014. This study used secondary data from annual reports during the period of 2010-2014 that obtained from Indonesia Stock Exchange (IDX) and stock return from yahoo finance site. The sample of this research are 26 companies that were selected by using purposive sampling method. The analysis method that used in this research is multiple regression. The result of this research showed that managerial ownership, institutional ownership, and board of commissioner had a significant effect toward sustainability reporting. Meanwhile audit committee and stock return had no significant effect toward sustainability reporting.

Keywords: sustainability reporting, corporate social responsibility, corporate governance, economic performance