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"Penelitian ini bertujuan untuk menganalisis pengaruh direktur utama dengan pengalaman bekerja di luar negeri, kepemilikan asing, perdagangan internasional, dan variabel control berupa ukuran perusahaan, leverage dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR). Sampel pada penelitian ini adalah 94 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010. Penelitian ini menganalisis laporan tahunan perusahaan dengan metode content analysis berdasarkan indeks GRI Level C dengan kategori ekonomi, lingkungan, dan kemasyarakatan. Hasil dari penelitian ini menunjukan bahwa dari ketiga variabel independen dan ketiga variabel control yang digunakan, direktur utama dengan pengalaman bekerja di luar negeri dan kepemilikan asing berpengaruh positif signifikan terhadap pengungkapan CSR berdasarkan indeks GRI Level C. Variabel control berupa ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan CSR berdasarkan indeks GRI Level C di Indonesia.

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This research is aimed to analyze the influence of the CEO with the experience working abroad, foreign ownership, international trade, and the control variables of firm size, leverage and profitability on Corporate Social Responsibility (CSR) disclosure. The samples of this research are 94 manufacture firms listed in Indonesian Stock Exchange (IDX) at 2010. Using Content Analysis method based on Level C GRI index by category of economic, environmental, and social to analyze firm?s annual report. The results of this research show that from the three independent variables and three control variables are used, the CEO with the experience working abroad and foreign ownership are significant positive effect on CSR disclosure based on GRI Level C. Control variables such as firm size significant positive effect on CSR disclosure based on GRI Level C in Indonesia."

"Skripsi ini berisi tentang penelitian terkait bagaimana pengungkapan CSR yang dilakukan oleh perusahaan pertambangan dan pertanian di Indonesia dapat mempengaruhi kinerja keuangan perusahaan. Penelitian ini menggunakan sampel 59 perusahaan pertambangan dan pertanian yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Metode yang digunakan adalah content analysis untuk menghitung tingkat kedalaman pengungkapan CSR (depth), tingkat keluasan cakupan pengungkapan CSR (breadth), dan tingkat konsentrasi pengungkapan CSR terhadap stakeholders terkait (concentration).Hasil dari penelitian ini adalah bahwa ternyata volume pengungkapan memiliki pengaruh positif terhadap kinerja keuangan, sedangkan luasnya cakupan, dan konsentrasi pengungkapan memiliki pengaruh negatif terhadap kinerja keuangan. Namun, secara keseluruhan pengungkapan CSR berpengaruh positif terhadap kinerja keuangan.

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This study describes how the disclosure of CSR related research carried out by the mining and agricultural companies in Indonesia could affect the company's financial performance. This study used 59 mining and agriculture listed companies in Indonesia Stock Exchange for 2011-2013 as the sample. The method used is content analysis to calculate the depth of CSR, the level of CSR disclosure breadth of coverage, and the concentration level of CSR disclosure to relevant stakeholders.

The results obtained from this study is that it turns the volume of disclosure has a positive effect on financial performance, while the breadth of coverage, and the concentration of disclosure have a negative effect on financial performance. However, CSR Disclosure has a positive effect on financial performance."

"Penelitian ini bertujuan untuk menganalisis Mekanisme Good Corporate Governance dengan Corporate Social Responsibility Disclosure (pengungkapan tanggung jawab sosial perusahaan) pada perusahaan publik yang terdaftar di BEI dan mengeluarkan CSR-Report periode 2008-2011. Proksi Mekanisme Corporate Governance yang digunakan antara lain ukuran Dewan Komisaris, independensi Dewan Komisaris, ukuran Komite Audit, kepemilikan saham manajerial, kepemilikan saham institusional, kepemilikan saham terkonsentrasi, variabel kontrol ukuran perusahaan dan rasio leverage. Penelitian ini menggunakan pendekatan kuantitatif dan regresi linear berganda. Total sampel penelitian adalah 30 perusahaan yang ditentukan melalui purposive sampling, dengan kriteria semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2008-2011 yang mengeluarkan sustainability report Analisis data dilakukan dengan uji normalitas, uji data panel, uji hipotesis. dengan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proksi ukuran komite audit, kepemilikan saham terkonsentrasi, ukuran perusahaan, berpengaruh signifikan dan arah hubunganya positif terhadap pengungkapan CSR di Indonesia. Proksi kepemilikan institusional dan leverage tidak berpengaruh signfikan dan arah hubunganya negatif terhadap CSRdisclosure. Proksi Ukuran dewan komisaris, Independensi dewan komisaris, Kepemilikan Managerial berhubungan tidak signifikan dan arah hubunganya negatif terhadap CSRdisclosure. Secara keseluruhan, dengan uji-f, variabel Mekanisme CG memiliki pengaruh signifikan terhadap CSR-disclosure.

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This research aims to analyze the Corporate Governance Mechanisms that influencing the disclosure of corporate social responsibility (CSR) in Public Firms that listed in Indonesia Stock Exchange, which published CSR-Report on 2008 - 2011. Corporate Governance Mechanisms characteristics that was applied in this research are Board of Commissioner size, Board of Commissioner independence, Audit Committee size, Managerial ownership, Institutional ownership, Firm’s size and Leverage ratio.

This Research used quantitative approach and Multiple Linear Regression Method. Total sample in this research are 30 firms that selected with purposive sampling, which the criteria are all of Indonesian firms listed in Indonesian Stock Exchanges (IDX) 2008-2011 that published sustainability reports. Data analyzed with normal distribution test, panel data test and examination of hypothesis with multiple linear regression method.

Result of this research indicates that concentrated ownership, Institutional ownership, Firm's size and Leverage ratio had a significant effect and positive relation to CSR disclosure in Indonesia. And also, Institutional ownership and leverage had insignificant effect and negative relation to CSR-disclosure. Board of Commissioner size, Board of Commissioner independence and Managerial ownership has insignificant effect and positive relation to CSRdisclosure. Overall, using f-test, CG Mechanisms had significant effect to CSR-disclosure."

"Studi ini bertujuan untuk meneliti pengaruh corporate governance dan financial performance terhadap pengungkapan Corporate Social Responsibility pada perusahaan sektor perbankan di Indonesia pada periode 2014 hingga 2021. Sampel terdiri atas 15 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah regresi data panel dengan metode estimasi fixed effect. Hasil penelitian ini menunjukkan bahwa corporate governance berupa foreign director dan government ownership serta financial performance berupa liquidity memengaruhi pengungkapan CSR perusahaan perbankan di Indonesia secara signifikan. Selain itu, corporate governance berupa board size dan female director serta financial performance berupa Return on Equity (ROE) tidak memiliki kemampuan dalam memengaruhi pengungkapan CSR perusahaan perbankan di Indonesia.

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This study aims to analyze the effect of corporate governance and financial performance on Corporate Social Responsibility disclosure of banking companies in Indonesia for the period of 2014 to 2021. The sample used in this study includes 15 banking companies that are listed in the Indonesia Stock Exchange. This study uses panel data which is processed using fixed effect panel data regression. The results imply that corporate governance as foreign directors and government ownership and also financial performance as liquidity is significant towards CSR disclosure. Moreover, the results indicate that corporate governance, such as board size and female directors and also financial performance, such as Return on Equity (ROE) does not have the ability to affect CSR disclosure of banking companies in Indonesia."

"Penelitian ini bertujuan untuk menganalisis pengaruh internal website media exposure dan external media exposure terhadap pengungkapan tanggung jawab sosial (CSR) dengan variabel moderasi ukuran perusahaan dan sektor industri. Sampel yang diambil dalam penelitian ini berjumlah 82 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2 tahun (2013-2014). Pengujian hipotesis pada penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan external media exposure berpengaruh positif terhadap pengungkapan CSR, sedangkan internal website media exposure tidak berpengaruh terhadap pengungkapan CSR. Ukuran perusahaan dan sektor industri memperlemah pengaruh external media exposure terhadap pengungkapan CSR dan tidak memoderasi pengaruh internal website media exposure terhadap pengungkapan CSR.

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The research aims toanalyze the effects of internal media exposure and internal website media exposure on Corporate Social Responsibility (CSR) disclosure with moderatio variable size and industry sector. The samples of this resarch are 82 companies listed in Indonesian Stock Exchange for 2 period (2013-2014). Hypotesis is tested by using multiple regressions analysis.

These results indicate that external media exposure have positive effect on CSR disclosure, while internal website media exposure have not effect on Corporate Social Responsibility (CSR). Size and industry sector weakens the effects of website media exposure agains CSR disclosure and have not effect the internal website media exposure agains CSR disclosure."

"Penelitian ini bertujuan untuk menguji secara empiris pengaruh karakteristik dan tata kelola perusahaan terhadap Corporate Social Responsibility CSR Expenditure pada perusahaan publik di Indonesia. Populasi pada penelitian ini adalah perusahan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 hingga 2015. Kriteria pemilihan sampel adalah perusahaan non-finansial yang menjalankan kegiatan Corporate Social Responsibility CSR , memiliki data terkait ASEAN Corporate Governance Scorecard ACGS serta termasuk sebagai 100 perusahaan dengan nilai kapitalisasi terbesar pada tiap periode. Pengujian hipotesis dilakukan dengan menggunakan Fixed Effect Panel-Corrected Standard Errors Model.Hasil menunjukkan bahwa ukuran perusahaan, penjualan, Cash Flow from Operations CFO dan tata kelola perusahaan berpengaruh positif terhadap CSR Expenditure. Selain itu, tingkat profitabilitas dan leverage berpengaruh negatif terhadap CSR Expenditure, namun Market-To-Book MTB Ratio tidak berpengaruh terhadap CSR Expenditure perusahaan. Implikasi dari penelitian ini adalah untuk mendorong pihak perusahaan dalam meningkatkan kualitas praktik tata kelola perusahaan, dan menghimbau manajemen perusahaan untuk memperhatikan perubahan maupun perkembangan ukuran perusahaan, tingkat penjualan maupun tingkat Cash Flow from Operations CFO perusahaan.

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This research aims to empirically examine the impact of firm's characteristics and governance towards Corporate Social Responsibility CSR Expenditure on Indonesian public listed companies. This research is based on a sample of non financial companies listed in Indonesian Stock Exchange for the period of 2013 until 2015, which proven to run Corporate Social Responsibility CSR activities, included in the ASEAN Corporate Governance Scorecard ACGS and also included as the 100 largest capitalized companies in each period.

The fixed effect regression and Panel Corrected Standard Errors PCSE approach are used to test the hypothesis of this research, with results indicating that firm's size, sales, Cash Flow from Operations CFO and Corporate Governance CG have a significant and positive impact towards CSR Expenditure. On the other hand, firm's profitability and leverage have a significant but negative impact towards CSR Expenditure. However, firm's MTB Ratio known to have no significant impact towards CSR Expenditure. The implications of this research are to encourage the company to improve the quality of their corporate governance practices, and suggests the company 39 s management to pay attention to the change and development of company's size, sales level and Cash Flow from Operations CFO level."

"Tesis ini bertujuan untuk menganalisis aktivitas corporate social responsibility untuk corporate branding, dengan analisis kasus yang digunakan Program SATU Indonesia Awards dari PT Astra International Tbk. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan desain deskriptif. Informan yang terlibat dalam penelitian ini adalah beberapa penerima apresiasi SATU Indonesia Awards. Hasil penelitian menunjukkan bahwa terdapat gap antara identitas yang dikomunikasikan korporasi melalui aktivitas corporate social responsibility yang berada di dalam konteks corporate branding dengan persepsi stakeholder. Serta adanya dampak dari pelaksanaan kontinuitas program corporate social responsibility dapat menjadi sebuah katalisator untuk keterlibatan beberapa elemen sosial dalam keberlangsungan program, atau biasa disebut dengan konsep penta-helix.

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This research aim to analyze the corporate social responsibility activities in the context of corporate branding, with the case analysis used is SATU Indonesia Awards program of PT Astra International Tbk. The research used qualitative approach with descriptive design. Informants involved in this research are several recipients of awards. The research indicated that there was a gap between corporate identity through corporate social responsibility within the corporate branding context, and with the stakeholder perceptions. As well as the impact a form of continuity from corporate social responsibility program can be a catalyst for the involvement of some social elements in the sustainability of the program or commonly called the concept of penta helix."

"Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility of business organization to involve in protecting environment and social welfare. In fact, many firms in Indonesia have already applied the disclosure of CSR, even just in a simple ways. The objective of this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size of the board of commissioners, and public ownership influences to the depth of CSR disclosure, (2) to determine the impact of CSR disclosure to investor reaction influences in terms of abnormal return and trading volume activity. The sample of this research are 116 firms listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I find that the firm characteristics, including prf:?file and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope of CSR disclosure has a significant influence on investors reactions."