Pengaruh Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility

Hasan, Mega Florensita (2021) Pengaruh Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The objective of this research is to examine the impacts of Good Corporate Governance and government regulations toward Corporate Social Responsibility disclosure. The research population is composed of every plantation industry that officially registered in Bursa Efek Indonesia (BEI) in 2017-2019. The samples are chosen based on the purposive sampling technique with the amount of 45 samples from 15 corporates. The research hypothesis test is done by multiple linear regression analysis method. The outcome of the hypothetical test shown that the Good Corporate Governance structure proxied by the size of the board of directors does not result in any effects on Corporate Social Responsibility disclosure, however, institutional ownership has a negative influence on Corporate Social Responsibility disclosure. Keywords: Corporate Social Responsibility (CSR), Size of board of directors, and Institutional Ownership.

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