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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Ecopreneur.12 Journal of Economics, Business, and Government Challenges Journal of Economics and Business UBS JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Abimanyu: Journal of Community Engagement Akuntansi'45 Jurnal Akuntansi AKUNESA International Journal Of Economics Social And Technology Jurnal Ilmiah Dan Karya Mahasiswa Intellektika: Jurnal Ilmiah Mahasiswa International Journal of Economics and Management Sciences Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Ekonomi dan Bisnis
Eni Wuryani
Universitas Negeri Surabaya
Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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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 Agassi Pringgo Rahardjo Alfiyatush Nurul Jannah Amalia Nony Laila Parytri Anisa Widiya Sari Cahayu Arum Min Tasnim Cahayu Arum Min Tasnim Della Ayu Rizki Dianwicaksih Arieftiara Endah Ayuning Tiyas Erryn Aprilia Mawarni Firdaus Fridikus Matondang Gita Panji Sasmita Hariyati Hariyati Hariyati Hildana Aprilia Imaniar Septiani Rais Insyirah Putikadea Intan Nita Isbach Karina Avelya Putri Kevin Alif Queenan Kamar A M. Rafly Akbar Salim Mariana Marisa Catur Saputri Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Muhammad Naiyiron Romdoni Nabila Nabila Ni Nyoman Alit Triani Nur Lailiawati Othy Happy Dharmaning Savitry Putri, Laily Mandala Rahmanda Rafsyanjani Rashinta Dwi Pratopo Risa Nadya Septiani Susi Handayani Syahirotul Ambar Maulidiyah Tjiptohadi Tjiptohadi Vania Nur Faith Wa Ode Musmiarny Nilammadi Yanti Oktaviana