The CSR Index and Corporate Governance Index: CSR Disclusure
The purpose of this study is to examine the impact of corporate social responsibility disclosure on corporate governance and company performance. Our sample of the research is company listed on Jakarta Stock Exchange on 2004 – 2005. The research used the annual report and website as a disclosure information. GRI Index is used to evaluate corporate social responsibility disclosure. Besides that, we use ASTRA index as the other CSR index. We use Astra International as a benchmark because Astra International get the winner of annual Corporate Sustainability Award Report. On the corporate governance variable, this study used the corporate governance index. The index contains the list of regulation on corporate governance that is mandatory by stock exchange regulation. The index contains the governance structure, transparency, accountability and fairness regulations.
Keywords: Corporate Social Responsibility, Corporate Governance Index, Disclosure of CSR
Dwi Martani Dwi Martani
Lecturer, Accounting Departement, Faculty of Economic University Indonesia
Member of Accounting Profession
Audit Committee of PT. Adhi Karya, listed company.
Affiliation not supplied