STUDI HUBUNGAN ANTARA MEKANISME CORPORATE GOVERNANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2011

  • Vinna Erlita Yawenas Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Yuliawati Tan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Aurelia Carina Sutanto Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan mekanisme internal corporate governance dengan tingkat pengungkapan informasi corporate social responsibility pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2011. Mekanisme internal corporate governance yang diuji dalam penelitian ini adalah kepemilikan manajerial, kepemilikan publik, kepemilikan asing, dan proporsi komisaris independen. Penelitian ini menggunakan pendekatan kuantitatif dengan total sampel 205 perusahaan sektor manufaktur yang terdaftar di BEI pada periode 2010-2011. Secara umum, hasil penelitian ini menunjukkan bahwa kepemilikan manajerial, kepemilikan publik, kepemilikan asing, dan proporsi komisaris independen tidak memiliki hubungan dengan tingkat pengungkapan informasi corporate social responsibility.

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Published
2013-09-20
How to Cite
YAWENAS, Vinna Erlita; TAN, Yuliawati; SUTANTO, Aurelia Carina. STUDI HUBUNGAN ANTARA MEKANISME CORPORATE GOVERNANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2011. CALYPTRA, [S.l.], v. 2, n. 2, p. Hal. 1 - 16, sep. 2013. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/481>. Date accessed: 21 oct. 2018.

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