MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES

Zaitul, Zailtul (2021) MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES. MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES, 4 (1). ISSN 2656-5919

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Abstract

Abstract The purpose of this study is to analyze the effect good corporate governance mechanism through the compotition board of commissioners, board of commissioner meeting, audit committee, audit committe meeting on the disclosure of corporate social responsibility (CSR). The study also uses a profitability, corporate age, firm size, and leverage as the control variables. The object of research is the company listed in Indonesia Stock Exchange (IDX), Property and Real Estate industry for 2017-2018 period. The sampling method is purposive technique. Hand callocted data is applied and final sample is thirty-two companies or sixty-four company-years. Multivariate analysis technique is used to analys the data. The result show that Board size, audit commitee size and meeting frequency of committee audit have a positive relationship with CSR disclosure. However, board meeting frequency has a negative association with CSR disclosure. In terma of control variabel, three control variable have a positive relationship with CSR disclosure. This study partially contribute to the Agency theory. Practically, the degree of CSR disclosure could be increased by maintaning the number of board and audit committe size as well as frequency of audit committee meeting. Keywords: Corporate Governance, Corporate Social Responsibility Disclosure, Indonesia

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