ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance yang direpresentasikan dengan kepemilikan manajerial, kepemilikan publik, kepemilikan asing, ukuran dewan komisaris, dan ukuran komite audit terhadap corporate social disclosure pada perusahaan perbankan di Indonesia. Penelitian ini menggunakan ukuran perusahaan dan profitabilitas sebagai variabel kontrol. Pengungkapan sosial oleh perusahaan diukur menggunakan GRI 4.0.
Sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2012 sampai tahun 2014. Sampel dalam penelitian ini adalah sebanyak 91 perusahaan perbankan. Sampel dipilih dengan menggunakan kriteria tertentu (puposive sampling).
Pengujian dalam penelitian ini menggunakan uji regresi berganda. Hasil uji regresi berganda menunjukkan bahwa ukuran dewan komisaris dan ukuran komite audit berpengaruh positif terhadap corporate social disclosure. Sedangkan kepemilikan manajerial, kepemilikan publik, dan kepemilikan asing tidak memiliki pengaruh terhadap corporate social disclosure.
Kata kunci: corporate social disclosure, mekanisme corporate governance, kepemilikan manajerial, kepemilikan publik, kepemilikan asing, ukuran dewan komisaris, ukuran komite audit, ukuran perusahaan, profitabilitas, GRI.
ABSTRACT
The purpose of this research are discovering the effects of corporate governance mechanisms that represented by the managerial ownerships, public ownerships, foreign ownerships, independent board size, and audit committee size to the corporate social disclosure of the banking company in Indonesia. This study also used company size and profitability as a control variable.Social disclosure of the company was measured with GRI 4.0.
The sample for this research are banking companies that listed on the Indonesia Stock Exchange (BEI) during 2012 until 2014 period. This research used 91 banking companies as a sample. Purposive sampling was used for choosing the sample.
Multiple regression test were used for testing in this research. The results showed that independent board size and audit committee size has positive effects on corporate social disclosure. While managerial ownerships, public ownerships, and foreign ownerships has no effects on corporate social disclosure.
Keywords: corporate social disclosure, corporate governance mechanisms, managerial ownerships, public ownerships, foreign ownerships, independent board size, audit committee size, company’s size, profitability, GRI.
