1 PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia Tahun 2008-2011) INFLUENCES OF CORPORATE GOVERNANCE MECHANISM, SIZE AND PROFITABILITY TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Study On Banking Companies In Indonesia Stock Exchange During The Years 2008-2011) Desy Komalasari Institut Manajemen Telkom Yane Devi Anna, SE., M.Si., Ak. Institut Manajemen Telkom ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh mekanisme corporate governance yang meliputi komposisi dewan komisaris independen, kepemilikan institusional dan kepemilikan manajerial; ukuran perusahaan dan profitabilitas perusahaan terhadap pengungkapan corporate social responsibility baik secara simultan maupun parsial pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama tahun 2008-2011. Penelitian ini menggunakan analisis regresi data panel. Hasil pengujian empiris menunjukkan bahwa secara simultan variabel komposisi dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan dan profitabilitas perusahaan berpengaruh signifikan terhadap pengungkapan corporate social responsibility. Koefisien determinasi (R 2 ) menunjukkan bahwa variabel independen dapat menjelaskan variabel dependen sebesar 93.21%, sedangkan sisanya sebesar 6.79% dipengaruhi oleh faktor lain. Berdasarkan pengujian secara parsial menunjukkan hasil bahwa hanya ukuran perusahaan yang berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan komposisi dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan profitabilitas perusahaan tidak berpengaruh terhadap pengungkapan corporate social responsibility. Kata kunci: mekanisme corporate governance, ukuran perusahaan, profitabilitas perusahaan, pengungkapan corporate social responsibility ABSTRACT This study aims to examine the influence of corporate governance mechanisms including an independent board, institutional ownership and managerial ownership; size and profitability to corporate social responsibility disclosure either simultaneously and partially, on banking companies in Indonesia Stock Exchange during the years 2008-2011. This study used panel data regression analysis. The results show that simultaneous variables such as independent board, institutional ownership, managerial ownership, size and profitability have a significant effect to corporate social responsibility disclosure. With determination coefficient (R 2 ) shows that independent variables can explain the dependent variable of 93.21%, while the rest of 6.79% influenced by other factors. Based on partially test results show that the only size has significant effect, while the independent board, institutional ownership, managerial ownership and profitability have not significant effect to corporate social responsibility disclosure. Keywords: corporate governance mechanism, size, profitability and corporate social responsibility disclosure