EFFECT OF ITS CHARACTERISTICS AND CORPORATE GOVERNANCE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (Studies in Conventional Banking Company 2011-2015)

Abstract

This reseacrh aimed to examine the effect of the characteristics of the company and corporate governance on the disclosure of corporate social responsibility. Disclosure of corporate social responsibility that comes from GRI index that consists of six categories: economic, environmental, labor practices and decent work, human rights, society and product responsibility are contained in the sustainability report so that there is objectivity in conducting research. The study population is conventional banking company in Indonesia 2011-2015. The sample selection using purposive sampling method, the company that publishes a sustainability report and financial statements. Based on purposive sampling method, the total sample of this reseacrh is 45 samples. The analysis tool to test the hypothesis that the regression analysis using SPSS 20. The results of this study showed that the profitability and the presence of foreign nationals on board directors the effects on CSR. Research shows that the variable leverage, the board of commissioners, the presence of women on boards of directors and independent commissioners composition no effect on CSR.
Keywords: Profitability, Leverage, Sustainability report, CSR, Corporate Governance, the Board of Commissioners, Board of Directors Attendance Women, foreigners, before the Board of Directors, Independent Commissioner composition.