PENGARUH GOOD CORFORATE GOVERNANCE DAN PROFITTABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Tercatat di Bursa Efek Indonesia)

Juriyandi Juriyandi
Nur Diana

e_Jurnal Ilmiah Riset Akuntansi
Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020

Good corporate governance is a sequence of policy processes, institutions that influence corporate leasing, processing and control. Good corporate governance includes the relationship between stakeholders in the company in growing customer trust and preventing mistakes in decision making to maximize shareholder wealth through increasing company value. In line with this development, Law No. 40 of 2007 (Article 66 paragraph 2) concerning Limited Liability Companies requires companies whose business in natural resources to carry out social and environmental responsibilities and report them to annual reports as corporate accountability so that stakeholders can value them. CSR is the commitment of PT in developing sustainable economy in order to improve the quality of life and the environment. Keywords: Good Corporate Governance, profitability, Disclosure of Corporate Social Responsibilities