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Good Corporate Governance Mechanism for Implementing Corporate Social Responsibility in Mining Companies

Year: 2024

Type: article

Abstract: The purpose of this study is to identify Good Corporate Governance mechanisms that affect Corporate Social Responsibility disclosure. The GCG mechanism is assessed using the Institutional Ownership Measure, Manager Ownership, and the Independent Board of Commissioners. Information is collected through annual reporting of mining business entities for the 2021 period. The total population consists of 90 mining business entities, and 90 samples obtained through a purposive sampling approach. Information is measured through multiple linear regression. The findings of the study show that institutional ownership does not have a major impact on CSR disclosure, management ownership does not have a major impact on CSR, while the independent board of commissioners has a major impact on CSR.

Source: International Journal of Accounting Management Economics and Social Sciences (IJAMESC)

DOI: 10.61990/ijamesc.v2i5.327

Authors: Bonar Habib Purba, Haninun, Aminah, Khairudin

Institutions: Lampung University, Universitas Bandar Lampung

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4403987894

FWCI:

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