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All Journal Jurnal Mahasiswa Jurusan Arsitektur Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo SOLUSI Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Kewirausahaan JIMEKA
Khomsatun, Siti
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Corporate Governance, Ukuran Perusahaan, dan Kinerja Keuangan terhadap Pengungkapan Corporate Social Responsibility Perusahaan Indeks ESG Quality 45 IDX Marhamah, Siti; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1828

Abstract

This study aims to obtain empirical evidence and analyze the influence of corporate governance, firm size, and financial performance on corporate social responsibility (CSR) disclosure. The research population consists of companies listed on the ESG Quality 45 IDX KEHATI Index. Using a purposive sampling technique, 21 companies were selected as the research sample for the 2021–2022 period. The independent variables examined in this study include board of directors size, board of commissioners size, audit committee, managerial ownership, firm size, liquidity, and profitability. This study adopts a quantitative-associative research design, employing panel data regression analysis as the analytical technique. The findings reveal that CSR disclosure is significantly influenced by managerial ownership—as a proxy for corporate governance—and liquidity—as a proxy for financial performance. In contrast, other corporate governance proxies (board of directors size, board of commissioners size, and audit committee), as well as firm size and profitability, are found to have no significant effect on CSR disclosure.
Co-Authors Agung Murti Nugroho Ahmadi, Lusiana Putri Aryani, Habsyah Fitri Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fikry, Rifqi Roushan Fitri, Habsyah Ginanjar, Sunandie Eko Hasim, Fitria Muhammad Aras Prabowo Munir, Ahmad Misbakhul Novia Lestari Saputri, Anjeli Saputri, Pelangi Angga Saufanny, Annisa Difa Siti Marhamah, Siti Taufik Hidayadi Ulfa, Fitria Yapono, Dania Amani Zakiyatun, Amita