PENGARUH KARATERISTIK GOOD COORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
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This study intends to examine the effect of good corporate governance and profitability on corporate social responsibility disclosure. The object of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2013-2016. In this study using purposive sampling method, and get the number of 15 companies with the observation data as many as 574 companies. The data analysis is done by using simple linear regression. Based on the analysis it has been found that good corporate governance is proxied by board of commissioner size, and independent commissioner has no influence on CSR disclosure while managerial ownership has negative effect on CSR disclosure. Profitability (which is proxied by ROA) does not affect the extent of corporate social responsibility (CSR) disclosure.