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All Journal Media Mahardhika
Karina Avelya Putri
Universitas Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Karina Avelya Putri; Eni Wuryani
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1522

Abstract

This study examines the factors that influence Corporate Social Responsibility (CSR) disclosure in the energy sector, particularly in companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study focuses on the interaction between corporate governance structure and environmental performance on CSR disclosure. The governance structure includes the size of the board of directors, the proportion of independent commissioners, the independence of the audit committee, and managerial ownership. This study uses a quantitative method by processing 72 observations obtained through purposive sampling using multiple linear regression in SPSS 26. The findings show that a larger board of directors and better environmental performance encourage higher CSR disclosure. On the other hand, audit committee independence has a negative impact on CSR disclosure, while the proportion of independent commissioners and managerial ownership have no significant effect on CSR disclosure.
Co-Authors Eni Wuryani