Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

Abstract

The purposes of this research are to analyze the influence of good corporate governance and profitability toward corporate social responsibility disclosure. The population in this research are the companies in banking sector that listed in Indonesia Stock Exchange for year of 2014-2016. The sampling technique is a purposive sampling method which results for 43 samples. Types of data are collected using secondary data from financial statement, annual report, and website of the corporate. The data analysis method and hipothesis testing use descriptive statistic analysis and path regression analysis. The result of this study shows that good corporate governance and profitability has a positive and significant impact on corporate social responsibility disclosure.