Faktor-faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (CSRD)

Sulis Rochayatun
Journal article WIGA: Jurnal Penelitian Ilmu Ekonomi • 2016 Indonesia


Along with the modern civilization the existence of a company or the business worldcontinues to be in the spotlight. One important issue that continues to be the attention of thebusiness world today is a matter of corporate social responsibility (Corporate SocialResponsibility), hereinafter abbreviated CSR in this writing. As part of the configuration of therelationship between business and society, the issue of corporate social responsibility undergo aconceptual formulation that is constantly changing, in line with the growth experienced by thebusiness itself. The concept of triple bottom lines declared that corporations are not onlyresponsible for its financial condition (financial) alone, as in the single bottom line, but also payattention to social and environmental problems. Therefore it is important to know what factorsinfluence the disclosure of corporate social responsibility. This study aims to determine theeffect of variable environmental performance that the environmental performance of companiesare assessed based PROPER, environmental performance superior to encourage companies toincrease CSR, and variable corporate governance mechanism proxy for institutional ownership,board of directors, independent board and audit committee, with the Good CorporateGovernance will encourage companies do CSR. corporate social responsibility disclosure (CSRD) use indicators of the Global Reporting Intiative (GRI) .The design research is associative causality. The population of 137 companies listed in Indonesia Stock Exchangeperiod 2011-2013, with the purpose of sampling the company acquired as many as 15 samples.Multiple regression analysis used in this study. The results showed that theenvironmental audit committee performance and significant positive effect on CSRD. While thecorporate governance mechanism proxy for ownership institusionaldan independent board doesnot affect the CSRD. This shows that the higher the ranking of environmental performance, itwill be followed by an increase CSRD and the better the mechanisms of supervision on themanagement, good corporate governance will be created that will encourage to do CSRD.




WIGA: Jurnal Penelitian Ilmu Ekonomi

WIGA: Jurnal Penelitian Ilmu Ekonomi merupakan jurnal ilmu ekonomi yang diterbitkan oleh STIE Wid... see more