JURNAL CSR

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND

FINANCIAL PERFORMANCE ON THE CORPORATE SOCIAL

RESPONSIBILITY DISCLOSURE OF TELECOMMUNICATION

COMPANY IN INDONESIA

Destya Ramia Abriyani, Sudarso Kaderi Wiryono, and Erman Sumirat

School of Business and Management

Institut Teknologi Bandung, Indonesia

destya.ramia@sbm-itb.ac.id

Abstract

The company's annual report is a medium of communication between companies and communities who need financial information and company developments. Currently, not only financial information are taken into consideration for investors, but also information on corporate social responsibility. This study aims to give an idea of corporate social responsibility disclosure in the Indonesian telecommunication sector and to know that the good corporate governance and financial performance affect the disclosure of corporate social responsibility. Data analyze using multiple regression analysis (multiple regression), which indicates there is a relationship of good corporate governance and financial performance with corporate social disclosure in accordance hypotheses simultaneously, while institutional ownership and the audit committee significantly affect the disclosure of corporate social responsibility partially.The next stage is using backward regression analysis method and found that the audit committee is the most influential variable on the disclosure of corporate social responsibility.

Keywords: Good Corporate Governance, Corporate Social Responsibility Disclosure, firm size, profitability, leverage.

Komentar :  CSR dalam sektor telekomunikasi yang dilakukan perusahaan berpengaruh independen atau pengaruh pihak eksternal. CSR dapat menciptakan nilai bagi perusahaan, terutama dalam waktu panjang . CSR tidak memberikan hasil keuangan dalam jangka pendek, namun CSR akan memberi pengaruh baik secara langsung atau tidak langsung pada masa depan keuangan perusahaan. Oleh karena itu, program CSR lebih tepat diklasifikasikan sebagai investasi dan harus menjadi strategi bisnis dari perusahaan.

journal.sbm.itb.ac.id/index.php/IJBA/article/download/404/350