PENGARUH GOOD CORPORATE GOVERNANCE , PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021

Abstract

This study examines the Effect of Good Corporate Governance, Profitability, and Company Size on the Disclosure of Corporate Social Responsibility in Banking Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. Based on the results of hypothesis testing t board size has a negative and significant effect on CSR with a significance of 0.430 <0.05, and the value of t count <t table |-0.794|<1.997. Public ownership has a positive effect on CSR with a significance value of 0.234> 0.05, and a t-count value of 1.201<t-table 1.997, profitability (ROA) has a negative effect on CSR with a significance value of 0.221 > 0.05, and t-count value |-1.236|<t table 1.997, company size has a negative effect on The CSR significance value is 0.001 or > 0.05, and the calculated t value is |- 3.657|> t table 1.997. Based on the results of the F-Test, it shows that the variable size of the board of commissioners, public ownership, ROA, and company size simultaneously have a significant effect on CSR because the value of Sig. of 0.000 < 0.05, and F count 7.133 > F table 2.51. The Adjusted R square value of 0.262 (26.2%), as determined by the analysis of the coefficient of determination, indicates that the dependent variable CSR can be explained by the size of the board of commissioners, ROA, and company size. In the interim, the excess 73.8% is impacted by factors beyond this exploration model.