Corporate Governance Dan Corporate Social Responsibility

Kusmawati, - and Lesmana, Desy (2013) Corporate Governance Dan Corporate Social Responsibility. Jurnal Riset Akuntansi AKSIOMA, 12 (2). pp. 90-100. ISSN 1858-0785

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Abstract

The objective of this research is to empirically examine the impact of Good Corporate Governance toward Corporate Social Responsibility. This research has benefit for manager in corporate social responsibility activity. Purposive sampling method is used to select sample which consisted of companies listed in Indonesian Stock Exchange during 2009-2011. Data in this research are secondary data collected based on documentation method. Hypotheses testing based on multiple linear regression show that elements of Good Corporate Governance has significant impact on corporate social responsibility. Those elements are independent commissioner and audit committee. Meanwhile foreign ownership was found to have no significant influence on corporate social responsibility.

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