THE INFLUENCE OF CORPORATE GOVERNANCE AND PROFITABILITY ON THE CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: A STUDY AT MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE OVER THE PERIOD OF 2015-2016
Eurasia: Economics & Business
This research aims to determine the influence of Good Corporate Governance or GCG (institutional ownership, board of commissioners' independence, board size) and profitability (ROE and ROA) on the CSR disclosure at a mining company in 2015-2016. The data was collected from ISE (Indonesia Stock Exchange). This was an explanatory research. The population of this research was 40 mining companies listed on ISE over the period 2015-2016, while the sample fulfilling criteria was 31 companies. The
... companies. The writers used a classical assumption test, multiple regression, and the coefficient of determination test as a data analysis. Some previous studies acknowledged that among GCG variables (institutional ownership, board of commissioners' independence, and board size) and profitability (ROE and ROA), a variable that influences is ROA, while the research result shows that ROA has no influence on CSR Disclosure. KEY WORDS Profitability, institutional ownership, board of commissioners, independence, board size.