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Abstrak :
[Laporan ini bertujuan untuk mengevaluasi dampak dari implementasi Internal Control over Financial Reporting (ICoFR) terhadap elemen COSO di PT ABC. Pembahasan meliputi pemahaman proses implementasi ICoFR dan analisis terhadap perbedaan pada tiap-tiap elemen COSO sebelum dan sesudah pengimplementasian ICoFR. Dari hasil observasi yang telah dilaksanakan, PT ABC telah menjalankan program ICoFR dengan baik. Akan tetapi, masih terdapat beberapa kelemahan dalam implementasinya seperti tidak adanya divisi khusus untuk program ICoFR, kurangnya kesadaran karyawan, dan kurangnya informasi yang terdapat di dalam sistem yang digunakan untuk proses ICoFR. Secara keseluruhan, program ICoFR telah berkontribusi di dalam meningkatkan mutu dari elemen-elemen COSO di perusahaan. ...... The purpose of this report is to evaluate the impact of the implementation of Internal Control over Financial Reporting (ICoFR) on COSO internal control elements in PT ABC. This report explains the understanding of the implementation of ICoFR and analysis on difference in COSO internal control elements before and after the implementation of ICoFR program. The observation finds that PT ABC has appropriately implemented the ICoFR program. However, there are some limitation in the implementation such as no separate division for ICoFR program, lack of awareness on ICoFR, and insufficient information on the system used in ICoFR. In overall, the implementation of ICoFR contributes well to the improvement of COSO internal control elements in PT ABC., The purpose of this report is to evaluate the impact of the implementation of Internal Control over Financial Reporting (ICoFR) on COSO internal control elements in PT ABC. This report explains the understanding of the implementation of ICoFR and analysis on difference in COSO internal control elements before and after the implementation of ICoFR program. The observation finds that PT ABC has appropriately implemented the ICoFR program. However, there are some limitation in the implementation such as no separate division for ICoFR program, lack of awareness on ICoFR, and insufficient information on the system used in ICoFR. In overall, the implementation of ICoFR contributes well to the improvement of COSO internal control elements in PT ABC.]

Abstrak :
Penelitian ini bertujuan untuk menganalisis pengaruh dari tipe kepemilikan dan kepemilikan manajerial terhadap pengungkapan CSR pada bank yang terdaftar di Bursa Efek Indonesia. Indeks yang digunakan untuk mengukur CSR adalah dengan menggunakan indeks Global Reporting Initiative (GRI) G3.1 guidelines dengan enam aspek yaitu economic, environment, human rights, labor practice and decent work, society dan product responsibility. Penelitian ini menggunakan sampel bank yang terdaftar di Bursa Efek Indonesia selama periode 2009-2013. Hasil dari penelitian ini membuktikan bahwa tipe kepemilikan bank memiliki pengaruh terhadap pengungkapan corporate social responsibility. Penelitian ini juga membuktikan bahwa kepemilikan manajerial tidak memberikan pengaruh terhadap pengungkapan CSR. ...... This study aimed to analyze the influence of the type of ownership and managerial ownership on the disclosure of CSR in the bank listed on the Indonesia Stock Exchange. Index used to measure CSR is an index Global Reporting Initiative (GRI) G3.1 guidelines with six aspects: economic, environment, human rights, labor practices and decent work, society and product responsibility. This study used a sample of banks listed on the Indonesia Stock Exchange during the period 2009- 2013. Results from this study demonstrate that the type of ownership of the bank have an impact on the disclosure of corporate social responsibility. This study also proved that managerial ownership does not give effect to the disclosure of CSR.