PENGARUH GOOD CORPORATE GOVERNANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYPADA PERUSAHAAN YANG SAHAMNYA TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) TAHUN 2014

HARSONO, HENDI (2015) PENGARUH GOOD CORPORATE GOVERNANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYPADA PERUSAHAAN YANG SAHAMNYA TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) TAHUN 2014. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to determine the effect of good corporate governance consists of board size, the number of boardmeetings, the proportion of independent commisioners, the size of the audit committee, the number of audit committee meetings, the competence of the audit committee and Institutional Ownership on the corporate social responsibilitydisclosurewith the company size and leverage as control variables.Corporatesocial responsibilitydisclosure is measured using GRI indicators Version 4.0 consisting of 91 items disclosure. Population of this research is a company whose shares are listed on the Jakarta Islamic Index (JII) in the period 2014 annual report contains corporate social responsibility disclosure activities of companies, which some 30 companies using total sampling technique. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. These results indicate that good corporate governance and institutional ownership has a significant effect simultaneously of corporate social responsibilitydisclosure. The test results show that the proportion of independent commisioners and audit committee competencies positive effect on the corporate social responsibilitydisclosure. However, the number of audit committee meetings a negative effect on the corporate social responsibilitydisclosure. While the partial board size, the number of board meetings, the size of the audit committee and institutional ownership has no effect on the corporate social responsibility disclosure. Keyword : good corporate governance, corporate social responsibility disclosure. Penelitian ini bertujuan untuk mengetahui pengaruh dari good corporategovernance yang terdiri atasukuran dewan komisaris, jumlah pertemuan dewan komisaris, proporsi dewan komisaris independen, ukuran komite audit,jumlah pertemuan komite audit, kompetensi komite audit dan Kepemilikan Institusional terhadap pengungkapan corporate social responsibility dengan ukuran perusahaan danleverage sebagai variabel kontrol. Pengungkapan corporate social responsibility diukur dengan menggunakan indikator GRI Versi 4.0 yang terdiri dari 91 item pengungkapan. Populasi penelitian ini adalah perusahaan yangsahamnyatercatat di Jakarta Islamic Indeks (JII) periode 2014 yang laporan tahunannya berisi tentang aktivitas pengungkapan corporate social responsibility perusahaan yaitu sejumlah 30 perusahaan dengan menggunakan teknik total sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasilpenelitianini menunjukkanbahwagood corporate governance dan kepemilikan institusional memiliki pengaruh yang signifikan secara simultan terhadap pengungkapan corporate social responsibility.Hasil pengujian parsial menunjukkan bahwaproporsi komisaris independen dankompetensi komite audit berpengaruh positif terhadap pengungkapan corporate social responsibility. Akan tetapi, jumlah pertemuan komite audit berpengaruh negatif terhadappengungkapan corporate social responsibility. Sementara ukuran dewan komisaris, jumlah pertemuan dewan komisaris, ukuran komite audit dan kepemilikan institusional tidak berpengaruh terhadappengungkapan corporate social responsibility. Kata Kunci :good corporate governance, pengungkapan corporate social responsibility.

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