Abstrak
Penelitian ini menjelaskan pengaruh dari Corporate Governance pada  Human Rights disclosure di Indonesia. Corporate Governance terdiri dari  managerial ownership, institutional ownership, public ownership, dan foreign ownership  yang merupakan bagian dari mandatory disclosure. Human Rights disclosure  diproksikan  oleh jumlah skor dari subkategori disclosure yang berupa nondiscrimination, fredom of association, child labour, forced labour, security, right to safe and healthy working conditions, phsyical and verbal abuse, fair wage and decent live,dan women and family.
Penelitian ini menjelaskan praktik Human Rights disclosure pada annual report perusahaan yang terdaftar di BEI tahun 2009-2012. Sampel dari penelitian ini adalah 102 perusahaan yang terdaftar di BEI tahun 2009-2012. Total annual report yang dijadikan sampel adalah 408. Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa foreign ownership mempengaruhi  Human Rights disclosure,sedangkan managerial ownership, institutional ownership, dan public ownership tidak berhubungan dengan Human Rights disclosure. Selain itu hasil penelitian juga menunjukkan bahwa variabel kontrol Size memiliki pengaruh signifikan terhadap Human Rights disclosure.
Kata kunci: Human Rights, disclosure, agency theoyr, Corporate Governanc
Abstract
This study examines the impact of Corporate Governance on Human Rights disclosure in IndonesiaCorporate Governance is characterized by managerial ownership, institutional ownership, public ownership, dan foreign ownership  that part of the mandatory disclosure. Human Rights disclosure is proxied by an agregated disclosure score of nondiscrimination, fredom of association, child labour, forced labour, security, right to safe and healthy working conditions, phsyical and verbal abuse, fair wage and decent live,and women and family.
This study examines of Human Rights disclosure practices in the annual reports of listed companies in Indonesia from 2009 to 2012. The sample of this study are 102 listed companies in Indonesia in the period of 2009 to 2012. Total sample is 408 annual report. The technique used is purposive sampling technique. The results show that foreign ownership affect Human Rights disclosure,  while  managerial ownership, institutional ownership, and public ownership is not related to voluntary nonfinancial disclosure. In addition, the results also show that the control variables Size has a significant influence Human Rights disclosure.
Keywords: Human Rights, disclosure, agency theoyr, Corporate Governance