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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Pembangunan Journal of Economics and Business Aseanomics Jurnal Iswara : Jurnal Kajian Bahasa, Budaya, dan Sastra Indonesia Junior Medical Journal Mizania : Jurnal Ekonomi dan Akuntansi Islamic Education Katalis Pendidikan: Jurnal Ilmu Pendidikan dan Matematika Jurnal Ilmu Sosial dan Humaniora Jurnal Teologi Islam
Siti Marhamah
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health 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 Siti Marhamah; Siti Khomsatun; Ilham Ramadhan Ersyafdi
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 Abd. Jamal Adityaningsari, Pratami Ahmad Dardiri Ahmad Royani Aisyah Anna Safitri ATHIA, PUTRI Davina Ramadhani Dian Maharsi, Eri Fitrianisa Sri Utami HD. Hidayat Ilham Ramadhan Ersyafdi Khansa Chaerunnisa La Diadhan Hukama Maya Trisiswati Muhamad Fauzan Halim Ngatmin Abbas Ocylia Carnella Arifin Penny Rahmah Fadhillah Raswan Siti Khomsatun Uzlifatul Jannah Wati Susiawati Zainal Muttaqin Zainal Zawir Simon