APAKAH COPORATE GOVERNANCE ATAU CORPORATE PERFORMANCE YANG MEMPENGARUHI CSR DISCLOSURE?

DOES CORPORATE GOVERNANCE OR CORPORATE PERFORMANCE AFFECT CSR DISCLOSURE?

Penelitian ini  bertujuan untuk menjelaskan pengaruh corporate governance (CG) dan corporate performance (CP) terhadap corporate social responsibility (CSR) disclosure. Indikator yang corporate governance menggunakan komisaris independen dan gender diversity. Corporate performance terdiri dari corporate financial performance (CFP) dengan indikator ROA dan ROE serta corporate environmental performance (CEP) dengan indikator PROPER. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder. Sampel penelitian ini berjumlah 18 perusahaan yang terdaftar di BEI periode 2016-2020 dengan memiliki peringkat PROPER yang telah diterbitkan oleh Kementerian Lingkungan Hidup. Teknik analisis data dilakukan dengan pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ROA, ROE, dan PROPER berpengaruh terhadap CSR disclosure, sedangkan komisaris independen dan gender diversity tidak mempengaruhi CSR disclosure.
Kata Kunci: CSR disclosure, corporate governance, corporate financial performance, corporate environmental performance.

This research aims to determine the effect of Corporate Governance (CG) and  Corporate Performance on Corporate Social Responsibility Disclosure. Indicators of corporate governance using independent commissioners and gender diversity. Corporate performance consists of corporate financial performance (CFP) with ROA and ROE indicators as well as corporate environmental performance (CEP) with PROPER indicators. This research uses a quantitative method with secondary data sources. Sample of this research were 18 companies listed on the IDX 2016-2020 with a PROPER rating that has been published by the Ministry of Environment. The data analysis technique is done by testing the hypothesis using multiple linear regression. The results showed that ROA, ROE, and PROPER had a significant positive effect on CSR disclosure. Meanwhile, independent commissioner and gender diversity has no effect on CSR disclosure.

Keywords: CSR, corporate governance, corporate financial performance, corporate environmental performance.