PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN
Abstract
The study aimed to verify the influence of corporate governance mechanism and corporate characteristics to corporate social responsibility disclosure and the impact toward coporate value on plantations company listed in indonesia stock exchange 2013-2016. The variables tested in this study consistend of the size of board of commissioners, public ownership, institusional ownership, company size, profitability, leverage and corporate social responsibility disclosure. This study using purposive sampling method in determining the number of samples used, obtained 11 Indonesian plantations companies. Test performed include: descriptive statistic, classical assumptions, multiple regression, simple regression, coefficient of determination, F test and t test.
Results of the study: 1) size of board of commisioners positively affect the corporate social responsibility disclosure, 2) public ownership positively affect the corporate social responsisbility disclosure, 3) institusional ownership did not affect the corporate social responsibility disclosure, 4) company size positively affect the corporate social resposnsibility disclosure, 5) profitability did not affect the corporate social responsisbility disclosure, 6) leverage positively affect the corpoate social responsibility disclosure, 7) corporate social responsibility disclosure did not affect the corporate value.
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