Teks

Good Corporate Governance Dan Kualitas Audit Terhadap Pengungkapan Corporate Social Responsibility

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This study aims to examine the influence of Good Corporate Governance (GCG) and audit quality on
Corporate Social Responsibility (CSR) disclosure in mining companies listed on the Indonesia Stock
Exchange (IDX) from 2019 to 2023. GCG is measured through the proportion of independent
commissioners, the number of board directors, and the audit committee size. Audit quality is proxied by
whether the company is audited by a Big Four accounting firm. CSR disclosure is assessed using a disclosure
index based on Global Reporting Initiative (GRI) standards. The research uses a quantitative approach
with secondary data collected from annual reports, analyzed using multiple linear regression through SPSS
version 20. The results show that neither GCG indicators nor audit quality have a significant effect on CSR
disclosure, whether partially or simultaneously. Although some variables show positive relationships, the
statistical tests do not confirm their significance. These findings indicate that CSR disclosure in the mining
sector may be driven by other factors beyond governance structure and audit quality. The study suggests
the need for a stronger integration of sustainability into governance frameworks and encourages future
research to explore other influencing factors such as organizational culture or stakeholder engagement.

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Ketersediaan

Informasi Detail

Judul Seri

Jurnal Internasional Akuntansi

No. Panggil

657 RAF g

Penerbit

Bogor : Universitas Binaniaga Indonesia Fakultas Ekonomi Dan Bisnis., 2025

Deskripsi Fisik

15 hal., il

Bahasa

Inggris

ISBN/ISSN

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Klasifikasi

657 RAF g

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Jurnal INternasional Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

RAFIFAH, Syifa Dinah

Versi lain/terkait

Lampiran Berkas

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