PENGARUH FIRM SIZE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE: The Effect Of Firm Size, Profitability, And Corporate Social Responsibility (CSR) On The Implementation Of Good Corporate Governance

I Gusti Agung Arista Pradnyani (Universitas Mataram)
Nila Rahayu (Universitas Mataram)
Adrianda Anwar (Universitas Mataram)
Sri Maryanti (Universitas Mataram)

Ganec Swara
Vol. 20 No. 1 (2026): Maret 2026

This study aims to analyze the effect of firm size, profitability, and corporate social responsibility (CSR) on the implementation of good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The method used is a quantitative approach with secondary data analyzed using multiple linear regression. The results show that only the Firm Size variable has a significant effect on GCG, but with a negative direction. Meanwhile, the variables of profitability and CSR did not have a significant effect on the implementation of GCG. These findings indicate that the internal factors studied do not fully explain the variation in GCG implementation in the mining sector