IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN HUBUNGANNYA DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE )

Ellyta Muchtar

Abstract


The emergence of corporate governance are both triggered the scandal that happened in the big companies in Indonesia and the United States. This large company in trouble for doing good corporate governance practices that the merger did poorly with several large banks and the government's environmental damage caused as a result of the activities of several companies related to natural resources. In the U.S. corporate governance is poor precisely has been done by the top management as happened in Enron. Goal implementation of corporate governance is good to encourage an efficient market, transparency and consistent with how implementing the principles of good corporate governance are accountability, responsibility, transprancy and fairness. One of the implementation of corporate governance is good through corporate social responsibility. Implementation should be reported by the company in a report called sustainability reporting, and entered in the company's annual report. The Companies that have been carrying out social responsibility indicates that the company has done with good corporate governance.

 

Keywords: Good Corporate governance,the principles of good corporate governance, CSR,  CSR Discloure

Full Text:

PDF

References


Agoes Sukrisno. 2009. Etika Bisnis dan Profesi. Salemba Empat.

Chairil N. Siregar. 2007. Analisa Sosialogis terhadap Implementasi CSR pada Masyarakat Indonesia. Jurnal Sosioteknologi. Edisi 12 tahun 6. Desember 2007.

M, Arief Effendi. 2006. “Implementasi GCG melalui CSR”. Suara Karya. Rubrik Opini. Edisi Rabu 15 Maret 2006.

Pedoman Umum Good Corporate Governance Indonesia. 2006. Komite Nasional Kebijakan Governance.

Thomas S. Kaihatu. 2006. ” Good Corporate Governance dan Penerapannya di Indonesia”. Jurnal Manajemen dan Wirausaha,Vol.8, No 1. Maret 2006:1-9.

THEOWORDPOWER’WEBLOG. 2008. “Mengungkap Praktek Corporate Social Responsibility dan Prospek Dalam Mencegah Kerusakan Lingkungan“. April 04, 2008.

Wikipedia (2008), Corporate Social Responsibility. http://en.wikipedia.org/wiki/Corporate social_responsibility (diakses 20 Februari 2008).

Yuniasih, Ni Wayan dan Wirakusuma, Made gede. 2009. ”Pengaruh Kinerja Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan CSR dan GCG sebagai Variable Pemoderisasi “. Universitas Udayana, Bali. Jurnal Akuntansi dan Bisnis Volume 4 no.1, Januari 2009.




DOI: https://doi.org/10.31294/jc.v10i1.5597

ISSN: 2579-3314

Dipublikasikan oleh LPPM Universitas Bina Sarana Informatika

Jl. Dewi Sartika No. 289, Cawang, Jakarta Timur Telp : 021-8010836, ext. 202
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License