PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY

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i PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS

AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun

2011-2012)

Dibuat oleh: YULIAN HARTATI

NIM: 232010130

SKRIPSI

Diajukan Kepada Fakultas Ekonomika dan Bisnis Guna Memenuhi Sebagian Dari

Persyaratan-Persyaratan Untuk Mencapai Gelar Sarjana Ekonomi

FAKULTAS : EKONOMIKA DAN BISNIS

PROGRAM STUDI : AKUNTANSI

FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS KRISTEN SATYA WACANA

SALATIGA 2014

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ABSTRACT

The research (study) is aimed to provide additional empirical evidence regarding the influence of good corporate governance and the quality of the audit with the respect of the corporate social responsibility. The good corporate governance is then projected into four variables, which are: the proportion of the institutional ownership, the size of the Board of Commissioner, the proportion of the independent Commissioner, and the size of the audit committee. The quality of audit is measured by the auditors of the big four or non-big four public accounting. Whereas corporate social responsibility is measured using the method of opportunity cast approach which uses three additional variables, namely: the cost of employee relations, the cost of community services, and the cost of environmental awareness. The method of opportunity cost approach CSR will be measured based on the magnitude of the costs of the company divided by the total operational expenses that is incurred by the company. This research uses mining companies listed on the Indonesian stock exchange in 2011-2012. The numbers of the final samples on this study are 25 companies. Moreover, in this research, the hypothesis testing which is used is multiple linear regression. The result shows that the good corporate governance and the quality of audit do not positively give impact to the corporate social responsibility.

Keywords: good corporate governance, quality audit, corporate social responsibility.

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SARIPATI

Penelitian ini bertujuan untuk memberikan tambahan bukti empiris mengenai pengaruh good corporate governance dan kualitas audit terhadap

corporate social responsibility. Good corporate governance kemudian

diproksikan kedalam empat variabel, yaitu: proporsi kepemilikan institusional, ukuran dewan komisaris,proporsi komisaris independen, dan ukuran komite audit. Kualitas audit diukur berdasarkan auditor dari kantor akuntan publik big four atau

non big four. Sedangkan corporate social responsibility diukur dengan

menggunakan metode opportunity cost approach, yang menggunakan tiga varibel tambahan, yaitu: biaya employee relayions, biaya community services dan biaya

environmental awareness. Dalam metode opportunity cost approach CSR akan

diukur berdasarkan besarnya biaya yang dikeluarkan perusahaan dibagi dengan total biaya opersional yang dikeluarkan perusahaan.

Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2011-2012. Jumlah sampel akhir dalam penelitian ini adalah 25 perusahaan. Dalam penelitian ini teknik pengujian hipotesis yang digunakan adalah regresi linier berganda.

Hasil penelitian menunjukkan bahwa good corporate governance dan kualitas audit tidak berpengaruh positif terhadap corporate social responsibility.

Kata Kunci: good corporate governance, kualitas audit, corporate social responsibility.

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FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS KRISTEN SATYA WACANA Jalan Diponegoro 52-60 Salatiga 50711-Indonesia Telp. (0298)321212, 311881 Fax. (0298)-321433,311811 Homepage: www.uksw.edu

PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI

Yang bertanda tangan dibawah ini: Nama : Yulian Hartati

Nim : 232010130

Program Studi : Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya

Wacana, Salatiga

Menyatakan dengan sesungguhnya bahwa skripsi:

Judul : Pengaruh Good Corporate Governance dan Kualitas Audit Terhadap

Corporate Social Responsibility (Studi Pada Perusahaan

Pertambangan yang Terdaftar di BEI Tahun 2011-2012) Pembimbing : Linda Ariany Mahastanti, SE, M.Sc

Tanggal diuji : 23 Mei 2014

Adalah benar-benar karya saya.

Di dalam skripsi ini tidak terdapat keseluruhan atau sebagian tulisan atau gagasan orang lain yang saya ambil dengan cara menyalin atau meniru dalam bentuk rangkaian kalimat atau simbol yang saya akui seolah-olah sebagai tulisan saya sendiri tanpa memberikan pengakuan pada penulis aslinya.

Apabila kemudian terbukti bahwa saya ternyata melakukan tindakan menyalin atau meniru tulisan orang lain seolah-olah hasil pemikiran saya sendiri, saya bersedia menerima sanksi sesuai peraturan yang berlaku di Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Salatiga, termasuk pencabutan gelar kesarjanaan yang telah saya peroleh.

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Salatiga, 23 Mei 2014 Yang memberi pernyataan,

Yulian Hartati

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun

2011-2012)

Dibuat oleh: YULIAN HARTATI

NIM: 232010130 SKRIPSI

Diajukan Kepada Fakultas Ekonomika dan Bisnis Guna Memenuhi Sebagian Dari

Persyaratan-Persyaratan Untuk Mencapai Gelar Sarjana Ekonomi

FAKULTAS : EKONOMIKA DAN BISNIS

PROGRAM STUDI : AKUNTANSI

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ABSTRACT

The research (study) is aimed to provide additional empirical evidence regarding the influence of good corporate governance and the quality of the audit with the respect of the corporate social responsibility. The good corporate governance is then projected into four variables, which are: the proportion of the institutional ownership, the size of the Board of Commissioner, the proportion of the independent Commissioner, and the size of the audit committee. The quality of audit is measured by the auditors of the big four or non-big four public accounting. Whereas corporate social responsibility is measured using the method of opportunity cast approach which uses three additional variables, namely: the cost of employee relations, the cost of community services, and the cost of environmental awareness. The method of opportunity cost approach CSR will be measured based on the magnitude of the costs of the company divided by the total operational expenses that is incurred by the company. This research uses mining companies listed on the Indonesian stock exchange in 2011-2012. The numbers of the final samples on this study are 25 companies. Moreover, in this research, the hypothesis testing which is used is multiple linear regression. The result shows that the good corporate governance and the quality of audit do not positively give impact to the corporate social responsibility.

Keywords: good corporate governance, quality audit, corporate social responsibility.

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