GOOD CORPORATE GOVERNANCEDANCORPORATE SOCIAL RESPONSIBILITY: SEBUAH TINJAUAN EMPIRIS

Abstract

This research aims to test and explain the Good Corporate Governance (GCG) which consists of commissioner board, independent commissioner, audit committee, managerial of property, and institutional property to the Corporate Social Responsibility in the manufactures listed in Indonesia Exchange Stock. In this moment, the study on the Corporate Social Responsibility (CSR) is needed to solve the problems caused by the less of conventional accounting. actually there are many firms focusing to gain the most profit but too much ignore to the public interest. This research is the important think to analyzed as well, based on to the more of GCG applications done by the manufacture firms listed in Indonesian Exchange Stock are not effective. Quantitative analysis is used as an approach. The firms listed in Indonesian Exchange Stock is treated as research populations for 2009–2011. The results show that the independent commissioner positively influences to the CSR disclosure, however audit committee negatively influences to the CSR disclosure, while commissioner board, whether managerial property and the institutional property do not influence to the CSR disclosure. Based on these results, the government should review the implementation of good corporate governance in terms of structure and practice to be able to run effectively.

Keywords: corporate social responsibility, good corporate governance, convensional accounting, triple bottom line