Mekanisme GCG Dan Pengungkapan Tanggung Jawab Sosial Terhadap Koefisien Respon Laba

The purpose of this research was to examine the impact of good corporate governance mechanism to corporate social responsibility (CSR) disclosure and the impact ofCSR disclosure to earning response coefficient The proxy of good corporate governance mechanism were institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysisof 35 public companies listed in Indonesia Stock Exchange in year 2009 through a random sampling tech­nique indicated that only the size ofcommisioner board had a positive effect CSR disclosure. This study also showed that there was no significant impact of CSR disclosure to ERC. The implication of this study was relevant for the decision maker of public companies to consider the size of board commisioner to support the good corporate governance mechanism. Key words:good corporate governance mechanism, corporate social responsibility disclosure, earning respons coefficien