Pengaruh Good Corporate Governance, Pengungkapan Media, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility
(Studi Empiris pada Subsektor Otomotif dan Komponen Periode 2013- 2017)
Keywords:
GCG, Independent Board of Commissioners, Board of Commissioners Size, Institutional Share Ownership, Media Disclosure, Profitability (ROA), and Disclosure of Corporate Social Responsibility (CSR)Abstract
The purpose of this study was to determine the effect of good corporate governance, media disclosure and profitability on disclosure of corporate social responsibility (CSR). The sample of this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange in the period 2013-2017 with a total of 11 companies using purposive sampling. While the analytical method used is the classic assumption test and hypothesis testing and multiple linear regression analysis. The results of this study indicate that the Independent Board of Commissioners, Board of Commissioners Size Profitability (ROA) has a significant effect on CSR disclosure. Institutional Share Ownership and Media Disclosure have no significant effect on CSR disclosure.
