PENGARUH GCG TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019

Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility to make a long-term contribution to the environment in society to be able to create a better environment. Corporate Social Responsibility (CSR) is a form of concern for a business towards the environment, both in the environment in business activities and outside of business activities, for example the safety of workers, and handling of waste generated so as not to disturb the surrounding community. This study aims to test and obtain empirical evidence of the effect of good corporate governance on the corporate social responsibility of manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the IDX in 2017-2019. The sample in this study were 58 manufacturing companies which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple regression. The results showed that board size and concentrated ownership had a positive effect on the disclosure of corporate social responsibility. Meanwhile, the independent board of commissioners, managerial ownership and institutional ownership do not affect the disclosure of corporate social responsibility. Further research is expected to develop and multiply the variations of the independent variables used in future studies which aim to expand the factors that are more influential on Corporate Social Responsibility, such as foreign ownership structure, company size and profitability.