PENGARUH CORPORATE GOVERNANCE TERHADAP TINGKAT PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2021)

Abstract

This study aims to determine the effect of corporate governance on the level of reporting on corporate social responsibility (CSR) studies in mining companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study are mining companies listed on the IDX. The sample used is some mining companies that meet the criteria. The technique used in sampling is the purposive sampling technique, the selected sample is 22 companies. The data was taken using the documentation method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used are simultaneous hypothesis testing (f), coefficient of determination (R2), and partial hypothesis testing (t). The results showed that the size of the company, profitability, and leverage had a significant effect on Corporate Social Responsibility, while the size of the Board of Commissioners had no effect on Corporate Social Responsibility. Based on the coefficient of determination test, the value of R2 Square is 78.1% while the remaining 21.9% is influenced by other variables not included in this study. Based on the results of the partial test of the variable firm size (sig = 0.009), profitability (sig = 0.048), leverage (sig = 0.039) has an effect on the level of Corporate Social Responsibility reporting, while the size of the board of commissioners (sig = 0.760) has no effect on the level of corporate reporting. Social Responsibility.

Keywords: size of the board of commissioners, firm size, profitability, and leverage.