FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

Corporate Social Responsibility (CSR) is a company’s moral responsibility to stakeholders, especially to communities within its operations. This study aimed to investigative the effect of good corporate governance and financial ratios on CSR disclosures. The corporate governance involved size of commissioner board, audit committee, institutional ownership, managerial ownership, media exposure, environmental performance; whilw financial ratios consisted of laverage, size, and profitability. In this study, the population were mining companies. Thus, the number of observations were 105 observations. Moreover, the data analysis technique was multiple linear regression analysis with SPSS Statistics 22.As the result, this study indicated that media exposure and profitability had a appositive effect on the coeporate social responsibility disclosure. However, the size of board of commissioners, audit committee, institutional ownership, managerial ownership, environmental performance, leverage and size had no effect on corporate social responsibility disclosure.
Keywords: Good Corporate Governance; Media Exposure; Environmental Performance; Financial Ratios;Corporate Social Responsibility