Yustrida bernawati
Dian Novitasari & Yustrida bernawati
Fakultas Ekonomi dan Bisnis Universitas Airlangga
Abstract
Abstract. The purpose of this research is understand the influence of Good Corporate Governance on the Disclosure of Corporate Social Responsibility in companies listed in 2013-2018 period of BEI that published Sustainability Report. Good Corporate Governance was proxied with Independent Board of commisioner Proportion, Board of commisioner Measurement, Managerial Ownership, and Institutional Ownership. Sampling was done with saturated sample method until the amount of sample obtained reached 110 companies. This research used regression analysis method testing with Determination Coefficient Test (R2) and p test. Based on the Regression analysis result it can be concluded that Board of commisioner Proportion, Board of commisioner Measurement and Institutional Ownership do not have a significant influence on the Disclosure of Corporate Social Responsibility. Whereas Managerial Ownership have significant influence to the Disclosure of Corporate Social Responsibility.
Keywords: Institusional Ownership, Managerial Ownership, Disclosure of Corporate Social Responsibility, Independent Board of commisioner Proportion, Board of commisioner Measuremet.
Topic: Environmental Assessment