ii ABSTRAK
PENGARUH CORPORATE GOVERNANCE TERHADAP PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA
EFEK INDONESIA TAHUN (2010-2012)
Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Governance Terhadap Pelaporan Corporate Social Responsibility (CSR) Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun (2010-2012).
Penelitian ini menggunakan sampel sebanyak 18 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.idx.co.id. Proses analisis data yang dilakukan terlebih dahulu adalah uji asumsi klasik dan selanjutnya dilakukan pengujian hipotesis. Metode statistik yang digunakan adalah regresi linier berganda.
Hasil studi ini menunjukan bahwa Komisaris Independen tidak berpengaruh signifikan terhadap Pelaporan Corporate Social Responsibility, Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Pelaporan Corporate Social Responsibility, Kepemilikan Institusional tidak berpengaruh signifikan terhadap Pelaporan Corporate Social responsibility, Kepemilikan Asing berpengaruh signifikan terhadap Pelaporan Corporate Social responsibility, Komite Audit berpengaruh signifikan terhadap Pelaporan Corporate Social responsibility, Corporate Governance berpengaruh signifikan terhadap Pelaporan Social.
Kata kunci : Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, Komite Audit, Pelaporan Corporate Social Responsibility.
iii ABSTRACT
THE EFFECT OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING OF CONSUMER GOODS INDUSTRY
SECTOR COMPANY THAT LISTED ON BURSA EFEK INDONESIA IN 2010-2012
The purpose of this research is to know the effect of Corporate Governance on Corporate Social Responsibility (CSR) reporting in consumer goods industry sector company that listed on bursa efek indonesia from 2010-2012 period.
This research used sample of 18 companies of consumer goods industry sector listed on Indonesia Stocks Exchange during 2010 until 2012. This research utilizes external data that taken from website www.idx.co.id. Data which have already collected are processed with classic assumption test before hypothesis
test. The statistic method that’s used in this research are multiple regressions
analyzes.
The result of this research shows that Independent Commissioner have not significant effect on Corporate Social Responsibility, Managerial Ownership have not significant effect on Corporate Social Responsibility, Institutional Ownership have not significant effect on Corporate Social Responsibility, Foreign Ownership have significant effect on Corporate Social Responsibility, Audit Committee have significant effect on Corporate Social Responsibility, Corporate Governance have significant effect on Corporate Social Responsibility.
Kata kunci : Independent Commissioner, Managerial Ownership, Institutional Ownership, Foreign Ownership, Audit Committee, Corporate Governance, Corporate Social Responsibility.
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