Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure (CSRD).

The Effect of Good Corporate Governance and Firm Size on Corporate Social Responsibility Disclosure (CSRD).

Penelitian ini bertujuan untuk mengukur pengaruh mekanisme good corporate governance dan ukuran perusahaan terhadap corporate social responsibilty disclosure (CSRD). Sampel yang digunakan dalam penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di BEI periode 2016-2019. Metode penelitian dalam penelitian ini yaitu menggunakan pendekatan kuantitatif dengan jumlah 14 perusahaan sektor pertambangan yang diteliti. Teknik analisis yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian membuktikan bahwa ukuran dewan komisaris, ukuran komite audit, kepemilikan manajerial, dan kepemilikan institusional secara parsial tidak berpengaruh signifikan terhadap CSRD. Sedangkan ukuran perusahaan secara parsial berpengaruh positif signifikan terhadap CSRD.

This study aims to measure the effect of good corporate governance mechanism and company size on corporate social responsibilty disclosure (CSRD). Sample that used in this study is the mining sector companies listed on the IDX for the 2016-2019 period. The research method in this study is used a quantitative approach with 14 mining sector companies. Analysis technique that used in this study is multiple linear regression analysis. The results of the study proved that the size of the board commissioners, the size of the audit committee, managerial ownership, and institutional ownership partially do not has a significant effect on CSRD. Meanwhile, company size partially has a significant positive effect on CSRD.