Abstract of Emerging Trends in Scientific Research, 2014, Vol.1 DOI: 10.18488/journal.1002/2014.1/1002.1

1st International Conference on Emerging Trends in

Scientific Research 15-16 March, 2014

Pearl International Hotel Kuala Lumpur, Malaysia Conference Website: www.pakrdw.com

17

Paper ID: 74/14/1st

ICETSR

The Impact of Corporate Governance on Corporate Social Responsibility Disclosure: Evidence from Indonesia

Toto Rusmanto1 --- Valina Purnama Syahbandiah2 --- Stephanus Remond Waworuntu3

1Binus Business School, Bina Nusantara University, Jakarta, Indonesia

2,3Binus International University, Jakarta, Indonesia

Abstract This research examines the level of Corporate Social Responsibility (CSR) Disclosure in order to provide information to the interested parties. This research tries to find evidence regarding the potential affect of Corporate Governance characteristics on CSR reporting in Indonesia. The samples were selected from LQ- 45 index in Indonesia Stock Exchange on August 2010 to January 2011 period. The descriptive statistics include the process of organizing, summarizing, and presenting data in informative way that presented the analysis formally to give the reader an overall sense of being analyzed. This statistical method is used to summarize the elements of the data in the research which presents the collection of the main features data in quantitative terms. The analysis determined whether there is any association between corporate governance characteristics and CSR disclosure. The research result found that approximately, 41 per cent of Indonesian companies reported theirs CSR in their annual report. However, this study found that there is no evidence of statically significant correlation between corporate governance and corporate social responsibility. Key words: Corporate Social Responsibility, Corporate Governance, Disclosure, Indonesia Stock Exchange.