Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Jasa
Ratih Dwita Pramesti dan Nurmadi Harsa Sumarta

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Abstract

Focus of this study is to test the effect of Corporate Governance (independent variables) proxied by size of board of directors, women proportion in board of directors, size of audit committee, independent audit committee,  foreign ownership, institutional ownership, concentrated ownership and managerial ownership toward CSR disclosure (dependent variable) on service sector that listed in Indonesia Stock Exchange. This study tries to specify on service sector companies listed in ISE during 2014-2016, while the previous study more generalize not only service sector companies. This study using purposive sampling method, collected 51 companies. GRI-G4 used to measure CSR disclosure. The analyze method of this study is multiple linear regression and using Eviews 10 Program. The result of study shows that independent variables have simultan effect toward dependent variables. As for partial effect, as follows : size of board of directors, women proportion in board of directors, size of audit committee, independent audit committee and concentrated ownership founds to have no effect on CSR disclosure. While, foreign ownership, institutional ownership and managerial ownership founds to have positive effect and significant on CSR disclosure. Limitation of this study are sample of this study focuses only on service sector companies listed in ISE during 2014-2016 that publish sustainability report and range of study period is only three years during 2014-2016, because in 2017 some companies have used different GRI assessment.

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Keywords
Corporate Governance, Corporate Social Responsibility (CSR), GRI-G4

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