GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM INDONESIAN BANKING

Amelia Novita Salsabila; Mulyaningtyas

doi:10.32815/ecosia.vi.34

Amelia Novita Salsabila Institut Teknologi dan Bisnis Asia Malang
Mulyaningtyas Institut Teknologi dan Bisnis Asia Malang

DOI: https://doi.org/10.32815/ecosia.vi.34

Keywords: Good Corporate Governance, Company Size, Profitability, Corporate Social Responsibility

Abstract

This study aims to determine the influence of good corporate governance, company size, and profitability on CSR disclosures. The population of this study is banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used is a purposive sampling technique and the final sample is 17 banking companies. Data analysis techniques use classical assumption tests and multiple regression analysis. The results of the study found that, from the results of the t-test, it can be concluded that variable of good corporate governance and profitability has no effect on CSR disclosures while company size has a significant effect on CSR disclosures in banking companies. The results of the coefficient of determination (R2) test showed that the ability of independent variables (good corporate governance, company size, and profitability) in explaining dependent variables (CSR) was 10,8% while the remaining 89,2% was explained by other variables outside the model.

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