PENGARUH UNSUR-UNSUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN INDIKATOR GRI-G4

Winardi Winardi, Devica Pratiwi

Abstract


This research aims to determine the influence from Good Corporate Governance like Composition of Independent Commissioners, Size of Audit Committee, Institutional Ownership, Foreign Ownership, and Managerial Ownership to Corporate Social Responsibility Disclosure. The population in this research are all of mining companies listed on Indonesian Stock Exchanges (IDX) in 2016 to 2019. This research uses the documentation method using secondary data in the form of company annual reports. Using the purposive sampling method to sampling data in order to obtain a sample of 22 companies from 53 companies. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. The results of this research that the variable Size of Audit Committee has positive effect to CSR Disclosure. The variable Managerial Ownership has negative effect to CSR Disclosure. While the variable Composition of Independent Commissioners, Institutional Ownership, and Foreign Ownership did not significantly affect to CSR Disclosure. The suggestion from this research is the further research should consider use of other variables as well and can expand the research period. The Limitations in this research are this research can only represent 41,5% of mining companies listed on IDX, there is an element of subjectivity in determining CSR Disclosure, and this research may not be able to describe the actual conditions of CSR Disclosure in mining companies because the limitations of the research period.


Keywords


Good Corporate Governance, Corporate Social Responsibility (CSR), Independent Commissioners, Audit Committee, Institutional Ownership

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References


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