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"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."

"Good Corporate Governance (GCG) merupakan prinsip yang mengendalikan perusahaan agar mencapai keseimbangan antara kekuatan serta kewenangan perusahaan dalam memberikan pertanggungjawabannya kepada para shareholders dan stakeholders. Empat prinsip GCG yang dijadikan pedoman, yaitu Responsibility (Pertanggungjawaban), Accountability (Akuntabilitas), Fairness (Keadilan), dan Transparancy (Transparansi). Dalam upaya pelaksanaan prinsip responsibility dari GCG tersebut, PT. KAI melaksanakan program Corporate Social Responsibility (CSR). Prinsip responsibility mempunyai hubungan yang dekat dengan CSR sebagai sarana pencapaian daya saing berkelanjutan sesuai ekspektasi stakeholders. Berdasarkan analisis studi literatur pada Annual Report PT. KAI, tertulis bahwa program CSR PT. KAI bertajuk Program Kemitraan dan Bina Lingkungan (PKBL) yang mencakup pengembangan hubungan internal dan eksternal perusahaan. Pelaksanaan PKBL PT. KAI memiliki keterkaitan dengan konsep-konsep Triple Bottom Lines CSR, yaitu profit, people, dan planet. Penerapan GCG pada program CSR PKBL juga sudah memenuhi kriteria sebagai perusahaan pelaksana GCG terbukti dari kebijakan-kebijakan yang diterapkan oleh PT. KAI. Tata kelola perusahaan dan kebijakan lain yang menyangkut CSR sebagai pedoman pelaksanaan PKBL. Artinya, prinsip GCG merupakan salah satu pilar utama dalam implementasi CSR pada PKBL PT. KAI. CSR PKBL PT. KAI secara keseluruhan dinilai sudah baik aktivitasnya sesuai dengan tahapan-tahapan implementasi CSR dan juga prinsip GCG.

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Good Corporate Governance (GCG) is a concept that controls the company in order to achieve a balance between the strength and authority of the company in providing accountability to its shareholders and stakeholders. Four GCG guiding concept, namely Responsibility (Responsibility), Accountability (Accountability), Fairness (Justice), and Transparency (Transparency). In efforts to implement the concept of responsibility of GCG, PT. KAI implement Corporate Social Responsibility (CSR). The concept of responsibility has a close relationship with CSR as a means of achieving sustainable competitiveness in line with expectations of stakeholders. Based on the analysis of literature on the Annual Report PT. KAI, that the CSR program PT. KAI entitled “Program Kemitraan dan Bina Lingkungan (PKBL),” which includes the development of internal and external relations. Implementation of CSR PT. KAI has associated with the concepts of Triple Bottom Lines CSR, namely profit, people, and planet. Implementation of GCG on PKBL CSR program also match the criteria as a GCG company which is proved by the executor of the policies applied by PT. KAI. Corporate governance and other policies concerning CSR as CSR implementation guidelines. That is, the concept of corporate governance is one of the main pillars in the implementation of CSR in the PKBL PT. KAI. PKBL CSR on PT. KAI overall has been good activities according to the stages of implementation of the concept of CSR and GCG."

"Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh ukuran dewan komisaris, ukuran dewan direksi, ukuran komite audit, pengungkapan corporate social responsibility, ukuran perusahaan terhadap tindakan pajak agresif. Obyek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada tahun 2012-2014. Analisis dalam penelitian ini menggunakan regresi linier. Hasil dari penelitian ini adalah ukuran dewan komisaris, dan ukuran perusahaan berpengaruh positif signifikan terhadap tindakan pajak agresif, ukuran dewan direksi, ukuran komite audit, pengungkapan corporate social responsibility tidak berpengaruh terhadap tindakan pajak agresif.

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This study aims to provide empirical evidence of the effect of board of commissioners size, board of directors size, audit comittees size, corporate social responsibility disclosure, firms size, on tax aggressiveness. The object of this research is manufacturing companies listed in Indonesia stock exchange in the period 2012 until 2014. Analysis tools in this research was linear regression. The result of this research are, board of commissioners size, dan firms size positively and significantly influenced tax aggressiveness, whereas board of directors size, audit committees size, corporate social responsibility disclosure did not significantly influence tax aggressiveness."

"Setiap perusahaan hendaknya menerapkan Good Corporate Governance (GCG), dengan harapan dengan penerapan GCG perusahaan mendapatkan nilai tambah dan mencapai bisnis yang berkelanjutan. Selain itu, penting juga untuk melihat keuntungan bagi perusahaan jika menerapkan GCG terutama untuk nilai perusahaan. Makalah ini merupakan studi empiris untuk mengetahui pengaruh Corporate Governance Perception Index (CGPI) terhadap nilai perusahaan yang diukur dengan menggunakan rasio Price to Book Value (PBV). Selain itu, penelitian ini menggunakan publikasi Corporate Social Responsibility (CSR) sebagai variabel moderasi untuk melihat apakah CSR dapat membuat pengaruh CGPI lebih kuat dalam mempengaruhi PBV, oleh karena itu penelitian ini menggunakan 2 model penelitian dimana model 1 menggunakan CGPI dan CSR serta penambahan CSR sebagai pemoderasi. variabel dalam model 2. Hasil penelitian model 1 menunjukkan bahwa CGPI berpengaruh negatif signifikan terhadap PBV dan CSR berpengaruh tidak signifikan negatif terhadap PBV. Model penelitian 2 menunjukkan bahwa CGPI dan CSR memiliki pengaruh negative tidak signifikan terhadap PBV sedangkan variabel moderasi berpengaruh tidak signifikan positif terhadap PBV. Penelitian ini menunjukkan hasil yang berbeda dengan penelitian sebelumnya.

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Every company should implement Good Corporate Governance (GCG), hoping by implementing GCG the company will get value-added and achieve sustainability business. Besides that, it is important to see the return for the company if it implements GCG especially for the value of the firm. This paper is an empirical study to investigate the impact of the Corporate Governance Perception Index (CGPI) on a firm's value which is measured by using the Price to Book Value (PBV) ratio. Besides that, this study used the publication of Corporate Social Responsibility (CSR) as moderating variable to see whether CSR could make CGPI's effect stronger in impacting PBV, therefore this study used 2 research model where model 1 uses CGPI and CSR and addition CSR as moderating variable in model 2. The result of research model 1 shows that CGPI has a negative significant impact on PBV and CSR has a negative insignificant impact on PBV. Research model 2 shows that both CGPI and CSR have a negative insignificant impact on PBV while moderating variable has a positive insignificant impact on PBV. This study showed different results from the previous study."

"ABSTRAKPenelitian tesis ini merupakan hasil analisis hukum tentang kebijakan efisiensi furlough yang dilakukan oleh PT. Freeport Indonesia pada tahun 2017 yang dikaitkan dengan kewajiban perusahaan dalam melaksanakan tata kelola perusahaan yang baik dan tanggung jawab sosial dan lingkungan terhadap setiap keputusan perusahaan dan kegiataan operasional perusahaan berdasarkan Peraturan Perundang-undangan di Indonesia.

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ABSTRACTThis thesis is the results of a legal analysis about PT. Freeport furlough efficiency policy in 2017 which is associated with company's obligation to implement good corporate governance and corporote social responsibility in company's decision and company's operational activities based on Indonesia's law regulation."

"This edited book focuses on how CSR and Corporate Governance in Ibero-America have been employed, analyzed, and examined in different sectors and scenarios. It takes a trans-regional approach unlike most research which has been focused on studying specific initiatives or experiences in a particular country."

"[ABSTRAKTujuan utama penelitian ini adalah untuk meneliti hubungan empiris tentang pengaruh corporate governance terhadap corporate social responsibility disclosure pada perusahaan-perusahaan yang tergabung dalam indeks LQ 45. Pengukuran yang digunakan pada variabel dependen adalah indeks skoring CSRD. Hasil penelitian ini menunjukkan bahwa mekanisme CG dengan komponen variabel commissioners independence berpengaruh negatif dan signifikan terhadap pengungkapan CSR, sebaliknya board independence berpengaruh positif, namun tidak signifikan. Selain itu, variabel manajerial ownership berpengaruh positif dan siginifikan terhadap pengungkapan CSR, namun pada foreign ownership berpengaruh positif dan tidak signifikan pada pengungkapan CSR. Pada variabel kontrol yang digunakan, yaitu umur perusahaan dan ROA berpengaruh positif dan tidak signifikan, sedangkan pada leverage dan ROE berpengaruh negatif, namun tidak signifikan terhadap pengungkapan CSR.ABSTRACTThe main objective of this study was to examine the empirical relationship of the influence of corporate governance on corporate social responsibility disclosure in companies incorporated in the LQ 45 index measurements used in the dependent variable is the index scoring CSRD. These results indicate that the mechanism of CG with a variable component of commissioners independence significantly negative effect on the disclosure of CSR, board independence otherwise positive effect, but not significant. In addition, variable managerial ownership and significantly positive effect on the disclosure of CSR, but on foreign ownership not significantly positive effect on CSR. In the control variables used, the age of the company and ROA is not significantly positive effect, whereas the effect of leverage and ROE is negative, but not significantly to the disclosure of CSR.;The main objective of this study was to examine the empirical relationship of the influence of corporate governance on corporate social responsibility disclosure in companies incorporated in the LQ 45 index measurements used in the dependent variable is the index scoring CSRD. These results indicate that the mechanism of CG with a variable component of commissioners independence significantly negative effect on the disclosure of CSR, board independence otherwise positive effect, but not significant. In addition, variable managerial ownership and significantly positive effect on the disclosure of CSR, but on foreign ownership not significantly positive effect on CSR. In the control variables used, the age of the company and ROA is not significantly positive effect, whereas the effect of leverage and ROE is negative, but not significantly to the disclosure of CSR., The main objective of this study was to examine the empirical relationship of the influence of corporate governance on corporate social responsibility disclosure in companies incorporated in the LQ 45 index measurements used in the dependent variable is the index scoring CSRD. These results indicate that the mechanism of CG with a variable component of commissioners independence significantly negative effect on the disclosure of CSR, board independence otherwise positive effect, but not significant. In addition, variable managerial ownership and significantly positive effect on the disclosure of CSR, but on foreign ownership not significantly positive effect on CSR. In the control variables used, the age of the company and ROA is not significantly positive effect, whereas the effect of leverage and ROE is negative, but not significantly to the disclosure of CSR.]"

"Penelitian ini dilakukan untuk mengetahui pola hubungan yang terjadi diantara Pengungkapan Corporate Governance (CG) dengan Pengungkapan Corporate Social Responsibility (CSR) pada perusahaan yang termasuk ke dalam kelompok industri high profile yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode content analysis atas laporan tahunan perusahaan sampel pada tahun 2006. Penelitian ini menguji dua buah model penelitian. Dimana, pada pengujian pertama, Pengungkapan CG berlaku sebagai variabel dependen dan Pengungkapan CSR berlaku sebagai variabel independen, pada pengujian kedua berlaku hal sebaliknya. Selain itu, untuk lebih mengetahui faktor-faktor yang mempengaruhi Pengungkapan CG dan Pengungkapan CSR, penelitian ini menggunakan beberapa variabel independen yaitu Status Afiliasi, Komisaris Independen, dan Kepemilikan Manajemen serta Ukuran Perusahaan, Resiko, dan Profitabilitas sebagai variabel pengendali. Untuk menguji masing-masing variabel terhadap Pengungkapan CG maupun Pengungkapan CSR, dilakukan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pada pengujian pertama, Pengungkapan CSR berhubungan positif dan signifikan terhadap Pengungkapan CG. Sedangkan, Resiko, Profitabilitas, Ukuran Perusahaan, serta Komisaris Independen berhubungan positif namun tidak signifikan dengan Pengungkapan CG. Sebaliknya, Kepemilikan Manajemen berhubungan negatif dan signifikan terhadap Pengungkapan CG. Selanjutnya, pada pengujian kedua hasil penelitian menunjukkan bahwa Pengungkapan CG, Status Afiliasi, dan Kepemilikan Manajemen berhubungan positif dan signifikan terhadap Pengungkapan CSR. Sementara, Ukuran Perusahaan dan Komisaris Independen berhubungan positif namun tidak signifikan dengan Pengungkapan CSR. Sebaliknya, Resiko berhubungan negatif dan signifikan terhadap Pengungkapan CSR.

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This research is conducted to develop an understanding of the relationship between Corporate Governance (CG) Disclosure and Corporate Social Responsibility (CSR) Disclosure involving companies that are included within the high profile industry that are listed in the Indonesian Stock Exchange. The method used in developing this research is through content analysis based on companies? annual report samples taken from the year 2006. This study investigates two different model, where in the first model the consequences of CG act as an dependent variable and CSR act as an independent variable. While, in the second model the two variables act vice versa. Beside other than the interaction between those two variables, there are other independent variables that also affect CG Disclosure and CSR Disclosure such as Affiliation Status, Independent Commissioners and Management Ownership in addition to the Size of the company, Risk and Profitability as controlling variables. To test each variable?s effect towards the CG Disclosure and CSR Disclosure, a multiple linear regression analysis was done. The result in the first model shows that CSR Disclosure has a positive and significant effect to CG Disclosure. Meanwhile, Risk, Profitability, Size, and Independent Commissioners have a positive effect but insignificant to CG Disclosure. On the other hand, Management Ownership have a negative effect and significant to CG Disclosure. Then, on the second model show that CG Disclosure, Affiliation Status, and anagement Ownership have a positive and significant effect to CSR Disclosure. Meanwhile, Size and Independent Commissioners have a positive but insignificant effect to CSR Disclosure. On the other hand, Risk has a negative and significant effect to CSR Disclosure."