PENGARUH UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
Daftar Isi:
- This study aims to determine the effect of company size, and good corporate governance on disclosure of corporate social responsibility. This study used secondary data from financial and annual report of manufacture companies registered in Bursa Efek Indonesia 2013 - 2017. Purposive sampling method was used in this study, 150 samples were obtained, and 125 successful samples were examined. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. This study uses the documentation method with the techniques used are descriptive techniques and statistical analysis techniques. The results show that firm size has a significant positive effect on disclosure of corporate social responsibility, while good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee have proven to have no significant effect.