ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY
DOI:
https://doi.org/10.54367/jrak.v6i2.1055Keywords:
corporate governance, corporate sosial responsibility, dewan komisaris, direktur independen, direktur perempuan, konsentrasi kepemilikan dan komisaris independenAbstract
Tujuan penelitian ini adalah untuk menganalisis pengaruh mekanisme corporate governance terhadap pengungkapan corporate sosial responsibility perusahaan dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Mekanisme corporate governance diproksikan dengan ukuran dewan komisaris, proporsi direktur independen, proporsi direktur perempuan, konsentrasi kepemilikan dan proporsi komisaris independen. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia ada tahun 2018.Sampel ditetapkan dengan teknik purposive sampling yakni 41 perusahaan dari sector pertambangan.Pengumpulan data dilakukan dengan teknik dokumentasi. Teknik analysis yang digunakan adalahModel regresi linear berganda.Hasil penelitian ini menunjukkan bahwa secara simultan variabel ukuran dewan komisaris, direktur independen, direktur perempuan, konsentrasi kepemilikan dan Komisaris independen mempunyai pengaruh yang signifikan tehadap pengungkapan tanggung jawab sosial perusahaan, sedangkan secara parsial hanya variabel ukuran dewan komisaris yang berpengaruh signfikan terhadap pengungkapan tanggung jawab sosial peusahaan, sedangkan variabel direktur independen, direktur perempuan, konsentrasi kepemilikan dan Komisaris independen mempunyai pengaruh yang tidak signifikanReferences
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