ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan BUMN dan Non BUMN Tahun 2010-2014)

Abstract

BUMN company is an entity that half or all of their stock owned by the Republic of Indonesia. Non BUMN company is an entity that established and owned by the individual sector that have profit orientation. This study aims to determine the effect of corporate governance on corporate social responsibility disclosure in companies listed on the Stock Exchange in 2010-2014. By using purposive sampling method samples obtained are as many as 27 companies listed on the Stock Exchange. The data is processed by using SPSS 16.0.

Based on the results of hypothesis testing found that public ownership in BUMN company has no effect on the corporate social responsibility disclosure, and public ownership in Non BUMN company effect on the corporate social responsibility disclosure. While the board of directors in BUMN company has no effect on the corporate social responsibility disclosure, and the board of directors in Non BUMN company effect on the corporate social responsibility disclosure. And there are differences in corporate social responsibility disclosure on BUMN company and Non BUMN company.

 

Keywords: Public Ownership, Board of Directors, Corporate Social Responsibility