Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility Disclosure

Abstract

This study aimed to analyze the influence of good corporate governance which is proxied by size of commissioners, proportion of independent commissioners, managerial ownership, institutional ownership, and size of audit committee on corporate social responsibility disclosure. Thus, this study used data which are secondary data from annual report of financial companies in Indonesia. In addition, this study was conducted by 34 financial companies in Indonesia Stock Exchange that selected by purposive sampling method. Moreover, this study has tested with multiple linear regression analysis, F-test, and coefficient of determination test. Furthemore, the results of this study showed that the size of commissioners, proportion of independent commissioners, managerial ownership, institutional ownership and size of audit committee have a positive effect on corporate social responsibility disclosure. This study contributed to the existing literature and giving information on good corporate governance and corporate social responsibility disclosure which are used by companies and investors. In conclution, future study should be use other independent variables that may affect the corporate social responsibility disclosure.