Hubungan Prinsip-prinsip Good Corporate Governance dengan Penerapan Corporate Social Responsibility Pada Perusahaan-perusahaan di Jakarta  

Oleh:

Pramanta, Andhika

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Akuntansi: Riset dan Artikel Akuntansi vol. 1 no. 2 (Apr. 2008), page 176-194.
Topik: Good Corporate Governance and Corporate Social Responsibility

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA68 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Agency Theory say if principal and agent (manager) have different of interest, will make agency conflict. Separate of function about owner (shareholder) with manager will make negative effect like management freedom to maximized profit for themselves. This condition happened caused asymmetry information among management and the other party that have no access information about the company. So there were not enough to oversee behavior of management. Beside of that, company have another responsibility. Basically company is a public organization. So, they are responsible to their stakeholder, which is shareholder, employee, society, and environment. This study intend to know the correlation of Good Corporate Governance with Corporate Social Responsibility. Principles of Good Corporate Governance as independent variable. We use four pillar of Good Corporate Governance. There are Fairness, Transparency, Accountability, and Responsibility. Dependent Variable of this study is Corporate Social Responsibility. The population are all of the company in Jakarta. The result of the study are there are significant correlation between Fairness and Corporate Social Responsibility; there are no correlation between Transparency and Corporate Social Responsibility; there are no correlation between Accountability and Corporate Social Responsibility; and there are significant correlation between Responsibility and Corporate Social Responsibility.

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