Pengaruh Indikator Good Corporate Governance dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan yang Terdaftar di BEI

Kaur, Mandeep (2015) Pengaruh Indikator Good Corporate Governance dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan yang Terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aimed to find out the influence of Good Corporate Governance mechanism (board of commissioners, independent commissioners, managerial ownership, institutional ownership and foreignownership), and profitability in which was proxied by ROE (Return on Equity) towards Corporate Social Responsibility (CSR) disclosure of mining companies listed on BEI period 2012-2014. The population in this research was mining companies which were listed on BEI period 2012-2014. The samples in this research were 17 mining companies listed on BEI which were included in this research period and had complete information needed about the research variables. The determination of this samples was applied by using purposive sampling method. To test the hypotheses of this research, the multiple regression analysis was used. The results of this research showed that the board of commissioners had positive influence towards the Corporate Social Responsibility (CSR) disclosure; foreign ownership had negative influence towards the Corporate Social Responsibility (CSR) disclosure; independent commissioners, managerial ownership, institutional ownership and profitability (ROE) had no influence towards the Corporate Social Responsibility (CSR) disclosure.

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