Pengaruh Corporate Governance Terhadap Pelaporan Corporate Social Responsibility (CSR) Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun (2010-2012)

ABSTRAK

PENGARUH CORPORATE GOVERNANCE TERHADAP PELAPORAN
CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN
SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA
EFEK INDONESIA TAHUN (2010-2012)
Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate
Governance Terhadap Pelaporan Corporate Social Responsibility (CSR) Pada
Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek
Indonesia Tahun (2010-2012).
Penelitian ini menggunakan sampel sebanyak 18 perusahaan sektor
industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 20102012. Data yang digunakan adalah data sekunder yang diperoleh dari situs
www.idx.co.id. Proses analisis data yang dilakukan terlebih dahulu adalah uji
asumsi klasik dan selanjutnya dilakukan pengujian hipotesis. Metode statistik
yang digunakan adalah regresi linier berganda.
Hasil studi ini menunjukan bahwa Komisaris Independen tidak
berpengaruh signifikan terhadap Pelaporan Corporate Social Responsibility,
Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Pelaporan
Corporate Social Responsibility, Kepemilikan Institusional tidak berpengaruh
signifikan terhadap Pelaporan Corporate Social responsibility, Kepemilikan Asing
berpengaruh signifikan terhadap Pelaporan Corporate Social responsibility,

Komite Audit berpengaruh signifikan terhadap Pelaporan Corporate Social
responsibility, Corporate Governance berpengaruh signifikan terhadap Pelaporan
Social.
Kata kunci : Komisaris Independen, Kepemilikan Manajerial, Kepemilikan
Institusional, Kepemilikan Asing, Komite Audit, Pelaporan
Corporate Social Responsibility.

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Universitas Sumatera Utara

ABSTRACT

THE EFFECT OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL
RESPONSIBILITY (CSR) REPORTING OF CONSUMER GOODS INDUSTRY
SECTOR COMPANY THAT LISTED ON BURSA EFEK INDONESIA IN
2010-2012
The purpose of this research is to know the effect of Corporate
Governance on Corporate Social Responsibility (CSR) reporting in consumer
goods industry sector company that listed on bursa efek indonesia from 20102012 period.
This research used sample of 18 companies of consumer goods industry

sector listed on Indonesia Stocks Exchange during 2010 until 2012. This research
utilizes external data that taken from website www.idx.co.id. Data which have
already collected are processed with classic assumption test before hypothesis
test. The statistic method that’s used in this research are multiple regressions
analyzes.
The result of this research shows that Independent Commissioner have not
significant effect on Corporate Social Responsibility, Managerial Ownership have
not significant effect on Corporate Social Responsibility, Institutional Ownership
have not significant effect on Corporate Social Responsibility, Foreign Ownership
have significant effect on Corporate Social Responsibility, Audit Committee have
significant effect on Corporate Social Responsibility, Corporate Governance have
significant effect on Corporate Social Responsibility.
Kata

kunci

:

Independent Commissioner, Managerial Ownership,
Institutional Ownership, Foreign Ownership, Audit

Committee, Corporate Governance, Corporate Social
Responsibility.

.

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Universitas Sumatera Utara