THE EFFECT OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Abstract

The aim of this research is to examine the effect of corporate governance on corporate social
responsibility disclosure. This research uses secondary data obtained from mining companies listed on
the Indonesia Stock Exchange. The variables used are independent board of commissioners and audit
committee as independent variables, whereas corporate social responsibility disclosure as the dependent
variable. The data analysis is conducted using R Studio software for descriptive statistical analysis, panel
data regression model estimation, classic assumption test, coefficient determination test, hypothesis test
and regression coefficient equation analysis to determine the effect of independent variables on the
dependent variable. The results suggest that independent board of commissioners and audit committee
had an effect on the corporate social responsibility disclosure.