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"CSR dapat dijalankan meialuf tiga pitar yaitu sosial, ekonomi dan Ungkungan. Kegiatan yang dilakukan dalam berupa community development yang kemudian dikembangkan untuk mencapal citra yang baik di mata para stakeholders perusahaan. Adanya beberapa pihak yang masih memandang pelaksanaan CSR dalam konteks profitabilitas perusahaan merupakan tantangan tersendiri, karena seyogyanya perusahaan juga hams memperhatJkan orang dan Ungkungan sekitarnya. Di sini kemitraan antara perusahaan dengan pemerintah dan masyarakat sipil merupakan kunci keberhasilan pelaksanaan CSR"

"Corporate Social Responsibility as a concept can be traced back as early as 19th century in Holland and early 20th century in United States. Since then the concept has been adopted with various responses around the world. Despite some ambiguities and differences that might prevail across nations, CSR gradually becomes a global concept, initiated with some MNCs which pay attention to their reputation. The experience in Dutch showed that although CSR was initiated by quite a few companies, the government has paid its attention to develop this concept in anticipating with the world development."

"There are increasingly interest from many corporation, especially among those having business in relation with natural resources world wide, towards Corporate responsibility (CR) or Corporate social responsibility (CSR). Occasionally, CSR would only be viewed as a mere philanthropic and image building activities. Yet CSR activities should actually be fully integrated with the company's strategy to acquire competitive edge to be the basis for business development and efficiency. In a comprehensive CSR, the company is involving alt levels of the company and its stakeholders in a continuous and step-by step process. To increase support on CSR, it is very important that the government, chamber of commerce, the business sector, the accountants, and other stakeholders work together to create a favorable climate, policies and incentives to the business sectors to implement CSR in their operation."

"Tidak ada keraguan bahwa CSR teiah dan akan terus berperan penting daiam wacana dan praktik bisnis didunia. Dengan berjaiannya waktu, pengertian CSR telah mengalami evoiusi, dan kini para pemangku kepentingan menuntut bahwa bisnis mencapai kinerjanya daiam triple bottom line dengan cara yang sesuai dengan nilai-nilai, kepentingan dan harapan masyarakat dimana perusahaan beroperasi. CSR mempunyai makna yang berbeda bagi orang yang berbeda. Karena itu menjadi penting untuk melakukan komunikasi yang tepat kepada para pemangku kepentingan. CSR is not only about doing good and doing well; it is also abot doing good and telling it well."

"Definisi CSR sejatinya telah diuraikan semenjak tahun 1950-an. Semanjak itu definisi CSR berkembang luas di kalangan bisnis. Namun demikian katan$an akademisi dan pendidikan memandans perlu untuk metakukan kajian ilmiah terhadap CSR karena terlihat bahwa CSR sefaagar suatu konsep berkembang luas yang berdampak pada kepentingan stakeholder perusahaan, dalam hal ini masyarakat umum,"

"India's increasing population has attracted a host of multinational corporations (MNCs) to enter the country to tap its market. Because of their enthusiasm and the favorable market conditions, these MNCs get carried away and sometimes regulations are flouted. The absence of clear regulations leads to problems when government agencies find fault with MNCs products."

"Penelitian ini bertujuan untuk melihat pengaruh struktur kepemilikan dan organizational slack terhadap tingkat pengungkapan informasi tanggung jawab sosial (CSR) pada laporan tahunan perusahaan perbankan yang tercatat di Bursa Efek Indonesia tahun 2011 sampai 2013. Hasil pengujian statistik dengan regresi menunjukkan bahwa konsentrasi kepemilikan, kepemilikan pemerintah, maupun kepemilikan asing tidak berpengaruh terhadap tingkat pengungkapan CSR perusahaan. Hanya organizational slack yang terbukti memiliki pengaruh positif signifikan terhadap tingkat pengungkapan CSR. Diantara dua variabel kontrol yaitu ukuran perusahaan dan profitabilitas, hanya ukuran perusahaan yang memiliki pengaruh positif signifikan terhadap tingkat pengungkapan CSR.

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The objective of this study is to analyze the effect of ownership structure and organizational slack on corporate social responsibility (CSR) disclosure via annual report published by banks listed at Bursa Efek Indonesia from 2011 to 2013.

The test results indicate positive and significant impact oforganizational slack on CSR disclosure. However, none of ownership concentration, government ownership, or foreign ownership has significant effect on CSR disclosure. As for control variables, size significantly influences CSR disclosure while profitability doesn't."

"Good Corporate Governance (GCG) mendapatkan perhatian luas setetah terjadinya berbagai /crisis seperti Krisis Moneter di Indonesia ataupun skandal Enron di Amerika Serikat. Lima eiemen GCG, yaitu Transparansi, Akuntabilitas, Pertonggungjawafaan, Kemandirian dan Kewajaran baik dalam arti sempit dan tuas. Dalam arti tuas GCG berkaitan dengan para stakeholders perusahaan. Di sisi lain Corporate Social Responsibility merupakan komitmen bisnis untuk memberikan kontribusi kepada masyarakat. Dengan kata lain, GCG dan CSR merupakan wujud nyata hubungan perusahaan dan masyarakat setaku stakeholders"

"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."

"The main idea of Corporate Social Responsibility (CSR) which has become a hot topic at the present is that companies doing businesses are not only committed to their shareholders but also their stakeholders. This commitment is shown from the contribution to develop a sustainable economy by contributing to the environment and working with employees, their families, the local community and society at large to improve their lives in ways that are good for business and for development. Through CSR, the establishment of good corporate governance will be supported. It is one of the means in realizing the principles of corporate governance established by the Organization for Economic and Co-operation andDevelopment (OECD) in 2004. OECD listed these principles which are:

1. Ensuring the basis for an effective corporate governance framework

2. The rights of shareholders and key ownership functions,

3. The equitable treatment of shareholders,

4. The role of stakeholders in corporate governance,

5. Disclosure and Transparency,

6. Responsibilities of the Board.

The principles were first endorsed back in 1999 by OECD ministers and since then they have become an international benchmark for investors, policy makers, corporations and stakeholders worldwide.

The discussion on the matter of CSR reheated in Indonesia when there were rumors that a new law will be established on the requirement and details in conducting CSR.Eventually it became the main discussion due to the approval of the draft of the much fearful new law ; Company Law article 74 (UU Perseroan Terbatas pasal 74) on July 20th, 2007 one of which paragraph states that every company operating in areas relating to natural resources is obliged to fulfill its social and environment responsibilities. The approval of this new law surely invites pros and contras from many constituents. It seems that many still feel that CSR is not necessary and only should be voluntary. The problem is when CSR was a voluntary activity, only a few are willing to carry it out furthermore to give their best to contribute on the matter. Unilever as one of the companies realizing the importance of CSR has been executing CSR since it was first established. Its reputation in the CSR implementation is recognized nationally and internationally; many have awarded Unilever for its outstanding achievements. Programs are approached using the triple bottom-line approach so that it covers the three perspectives, namely social, economy and environmental. Thus, the company formulates CSR programs mainly in three areas environment, small and medium enterprises and health and hygiene. The programs have been enormously successful and have contributed significantly to the sustainable operations of the company and its position as a market leader and as the brand preferred by the people. This excellent implementation of CSR is a mirror image of the commitment made by the company to its stakeholders; an emphasis on the growing awareness in the industry to alter companies? point of views in their purpose of existence from maximizing shareholders? value to stakeholders? value. It has also helped the implementation of good corporate governance at Unilever as CSR is one of the elements of supporting good corporate governance."