PERAN MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD)
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Abstract
This study was conducted to obtain empirical evidence of the role of Good Corporate
Governance (GCG) Mechanisms on Corporate Social Responsibility Disclosure
(CSRD). The GCG mechanism is proxied by managerial ownership, institutional
ownership, number of commissioners, number of audit committees and independent
commissioners. The population in this study were all listed manufacturing
companies (IDX) in 2018-2020. Sampling in this study using purposive sampling
method with a total of 341 samples. Hypothesis testing analysis technique using
multiple linear regression analysis. The results of this study show that the variable
of the good corporate governance mechanism as proxied by managerial ownership,
institutional ownership, number of commissioners, number of audit committees and
independent commissioners has a positive and significant effect on corporate social
responsibility disclosure by the company. However, partially, only managerial
ownership variables and the number of audit committees have a positive and
significant effect, while the institutional ownership variables, the number of boards
of commissioners and independent commissioners have no effect
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