The impact of good corporate governance on the disclosure of corporate social responsibility

Dian Novitasari; Yustrida Bernawati

The impact of good corporate governance on the disclosure of corporate social responsibility

Research output: Contribution to journal › Article › peer-review

4 Citations (Scopus)

Abstract

The purpose of this research is to understand the influence of Good Corporate Governance on the Disclosure of Corporate Social Responsibility in companies listed in the 2013-2018 period of BEI that published a Sustainability Report. Good Corporate Governance was proxied with the Independent Board of commissioner Proportion, Board of commissioner Measurement, Managerial Ownership, and Institutional Ownership. Sampling was done with a saturated sample method until the amount of samples obtained reached 110 companies. This research used a regression analysis method, testing with the Determination Coefficient Test (R2) and p test. Based on the Regression analysis result, it can be concluded that the Board of commissioner Proportion, Board of commissioner Measurement and Institutional Ownership do not have a significant influence on the Disclosure of Corporate Social Responsibility. Whereas Managerial Ownership has a significant influence on the Disclosure of Corporate Social Responsibility.

Original language	English
Pages (from-to)	265-276
Number of pages	12
Journal	International Journal of Innovation, Creativity and Change
Volume	10
Issue number	12
Publication status	Published - 2020

Keywords

CSR
Corporate disclosure

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

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AU - Bernawati, Yustrida

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AB - The purpose of this research is to understand the influence of Good Corporate Governance on the Disclosure of Corporate Social Responsibility in companies listed in the 2013-2018 period of BEI that published a Sustainability Report. Good Corporate Governance was proxied with the Independent Board of commissioner Proportion, Board of commissioner Measurement, Managerial Ownership, and Institutional Ownership. Sampling was done with a saturated sample method until the amount of samples obtained reached 110 companies. This research used a regression analysis method, testing with the Determination Coefficient Test (R2) and p test. Based on the Regression analysis result, it can be concluded that the Board of commissioner Proportion, Board of commissioner Measurement and Institutional Ownership do not have a significant influence on the Disclosure of Corporate Social Responsibility. Whereas Managerial Ownership has a significant influence on the Disclosure of Corporate Social Responsibility.

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The impact of good corporate governance on the disclosure of corporate social responsibility

Abstract

Keywords

UN SDGs

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