STUDI HUBUNGAN ANTARA MEKANISME CORPORATE GOVERNANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2011
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corporate governance, corporate social responsibility disclosure index
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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References
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ubaya.ac.id/journals.htm?issn=0951-3574&volume=15&issue=3&articleid=1454351&show=pdf
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Barnea, Amir., dan Amir R. 2006. Corporate Social Responsibility as a Conflict between Shareholders. http://papers.ssrn.com/sol3/Delivery.cfm/
SSRN_ID686606_code76120.pdf?abstractid=686606&mirid=1
Belal, A.R., dan David L. Owen. 2007. The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study. Accounting, Auditing & Accountability Journal Vol. 20 No. 3, 2007 pp. 472-494 http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=0951-3574&volume=20&issue=3&articleid=
1610741&show=pdf
Cespa, Giovanni., dan Giacinta. C. 2007. Corporate Social Responsibility and Managerial Entrenchment. Journal of Economics and Management Strategy, 16 (3): 741-771. http://papers.ssrn.com/sol3/Delivery.cfm/
SSRN_ID993685_code528147.pdf?abstractid=993685&mirid=1
Chau, Gerald dan Sidney J. G. 2010. Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation 19 (2010) 93-109 http://www.sciencedirect.com.pustaka.
ubaya.ac.id/science/article/pii/S1061951810000157/pdfft?md5=6f42607db7cf672e51b159885b1a1524&pid=1-s2.0-S1061951810000157-main.pdf
Deegan, C., Michaela R., dan John T. 2002. An examination of the corporate social and environmental disclosures BHP from 1983–1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 312–343. http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=0951-3574&volume=15&issue=3&articleid=869831&show=pdf
Deegan, C., Michaela R., dan Voght, P. 2000. Firms disclosure reactions to major social incidents: Australian evidence. Accounting Forum, 24(1), pp. 101–130. http://www.emeraldinsight.com/bibliographic_databases.htm?id=1339447&PHPSESSID=um4eg05qqar7it3n9652838hl3
Eng, L.L., dan Y.T Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22 (2003) 325-345. http://www.sciencedirect.com.pustaka.
ubaya.ac.id/science/article/pii/S0278425403000371/pdfft?md5=594e719205e067dcbb7a65ce2e5deab7&pid=1-s2.0-S0278425403000371-main.pdf
Europa Online, 2011. Corporate Social Responsibility (CSR). http://ec.europa.eu/enterprise/policies/sustainable-business/corporate-social-responsibility/index_en.htm
European Competitiveness Report 2008 http://ec.europa.eu/enterprise/policies/sustainable-business/files/csr/documents/csrreportv002_en.pdf
FTI Consulting Online. 2012. Shareholder Voice Growing Louder in The Boardroom.http://www.fticonsulting.com/
global2/media/collateral/united-states/shareholder-voice-growing-louder-in-the-boardroom.pdf
Ghazali, N.A.M dan Pauline Weetman. 2006. Perpetuating traditional influenaces: Voluntary disclosure in Malaysia following the economic crisis. Journal of International Accounting, Auditing and Taxation Vol. 15, Issue 2, pp. 226-248. http://www.sciencedirect.com/science/
article/pii/S1061951806000243/pdfft?md5=48446b45237dcc0ab43916791fcae900&pid=1-s2.0-S1061951806000243-main.pdf
Haniffa, R.M. dan T. E. Cooke., 2005. The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy 24 (2005) 391-430. http://www.sciencedirect.com.pustaka.ubaya.
ac.id/science/article/pii/S0278425405000347/pdfft?md5=3c306cc8eaf95e777218c5233c0456f5&pid=1-s2.0-S0278425405000347-main.pdf
Iatridis, George E. 2012. Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance. Emerging Markets Review, Vol. 14, pp. 55-75. http://www.sciencedirect.com.pustaka.ubaya.
ac.id/science/article/pii/S1566014112000702/pdfft?md5=0b2b2f01dec5bbc374b25131593841a8&pid=1-s2.0-S1566014112000702-main.pdf
Khan, A., Mohammad B.M., dan Javed S., 2012. Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy. Journal of Business Ethics, 2012. http://papers.ssrn.com/sol3/Delivery.cfm/
SSRN_ID2051064_code356472.pdf?abstractid=2051064&mirid=1
KPMG. 2011. KPMG International Survey of Corporate Responsibility Reporting 2011 http://www.kpmg.com/PT/pt/IssuesAndInsights/
Documents/corporate-responsibility2011.pdf
Lang, M. dan R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31, pp. 246-271.
Machmud, Novita dan Chaerul D. Djakman. 2008. Pengaruh Struktur Kepemilikan Terhadap Luas Pengungkapan Tanggung Jawab Sosial (CSR Disclosure) pada Laporan Tahunan Perusahaan: Studi Empiris pada Perusahaan Publik yang Tercatat di Bursa Efek Indonesia Tahun 2006. Simposium Nasional Akuntansi XI Pontianak – 2008 http://stiepena.ac.id/wp-content/uploads/2012/02/paper22.doc
Marwata. 2001. Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publik di Indonesia. Simposium Nasional Akuntansi IV Bandung. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=
view&typ=html&buku_id=5704&obyek_id=4
Na’im, Ainun dan Fu’ad Rakhman. 2000. Analisis Hubungan Antara Kelengkapan Pengungkapan Laporan Keuangan dengan Struktur Modal dan Tipe Kepemilikan Perusahaan. Jurnal Ekonomi dan Bisnis Indonesia, Vol. 15, No. 1, pp. 70-82. http://repository.ugm.ac.id/26417/
Neviana, 2010. Triple Bottom Line: Lebih Dari Sekadar Profit. http://swa.co.id/my-article/triple-bottom-line-lebih-dari-sekadar-profit
O’Donovan, Gary., 2002. Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal Volume: 15 Issue: 3 http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=0951-3574&volume=15&issue=3&articleid=1454351&show=pdf
Rahman, N.H.W.A., Mustaffa M. Zain dan N.H.Y.Y Al-Haj. 2011. CSR disclosures and its determinants: evidence from Malaysian government link companies. Social Responsibility Journal, Vol. 7. Issue 2, pp. 181-201. http://www.emeraldinsight.com/journals.htm?issn=1747-1117&volume=7&issue=2&articleid=1927612&show=abstract
Reputation Institute Online. 2013. 2013 CSR RepTrak® 100 Study. http://www.reputationinstitute.com/thought-leadership/csr-reptrak-100
Restuningdiah, Nurika. 2010. Mekanisme GCG dan Pengungkapan Tanggung Jawab Sosial Terhadap Koefisien Respon Laba. Jurnal Keuangan dan Perbankan, Vol. 14, No. 3 hlm. 377-390. http://jurkubank.files.wordpress.com/2012/
01/02_nurikarestuningdiah_encrypted.pdf
Said, R., Yuserrie H.Z., dan Hasnah H., 2009. The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, Vol. 5 Iss: 2, pp.212 – 226. http://www.emeraldinsight.com/journals.htm?articleid=1796078
Sembiring, Eddy R. 2005. Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Study Empiris pada Perusahaan yang Tercatat di Bursa Efek Jakarta. Simposium Nasional Akuntansi VIII Solo. http://digilib.umm.ac.id/files/disk1/342/jiptummpp-gdl-jou-2009-eddyrisman-17099-KARAKTER-G.pdf
Smith,Jacquelyn. 2012. The Companies With the Best CSR Reputations. http://www.forbes.com/sites/jacquelynsmith/2012/12/10/the-companies-with-the-best-csr-reputations/
Undang-Undang No. 40 Tahun 2007. 2007. http://aria.bapepam.go.id/reksadana/files/
regulasi/UU%2040%202007%20Perseroan%20Terbatas.pdf
Published
2013-09-20
Section
Bidang Akuntansi (AK)
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