TATA KELOLA PERUSAHAAN DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Abstract

This study aims to examine the effect of corporate governance on corporate social responsibility (CSR) disclosure, paying particular attention to Indonesian business. Particularly, this study examines how ownership concentration and boards of commissioners related with the quality of CSR disclosure. This study employs the regression analysis using a sample of listed nonfinancial companies in  Indonesia Stock Exchange covering 2017 until 2021. Using a sample of listed companies in Indonesia Stock Exchange, the empirical evidence, listed non-financial companies between 2017 and 2021, this empirical investigation demonstrates that corporate governance does indeed have a significant effect on CSR. However, various types of corporate governance mechanisms have differing effects on CSR. The findings of this study reveal that ownership concentration has a positive impact on CSR disclosure, while the size of a company’s board of supervisors has a positive impact on CSR disclosure.