MEKANISME GCG DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KOEFISIEN RESPON LABA
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang 5 Malang, 65145.
Korespondensi dengan Penulis:
Nurika Restuningdiah: Telp. +62 341 551 312
The purpose of this research was to examine the impact of good corporate governance mechanism to corporate social responsibility (CSR) disclosure and the impact of CSR disclosure to earning response coefficient. The proxy of good corporate governance mechanism were institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysis of 35 public companies listed in Indonesia Stock Exchange in year 2009 through a random sampling technique indicated that only the size of commisioner board had a positive effect CSR disclosure. This study also showed that there was no significant impact of CSR disclosure to ERC. The implication of this study was relevant for the decision maker of public companies to consider the size of board commisioner to support the good corporate governance mechanism.
Key words: good corporate governance mechanism, corporate social responsibility disclosure, earning respons coefficient