The Influence of Good Corporate Governance, Profitability, and Leverage Toward Disclosure of Corporate Social Responsibility

Abstract

Good Corporate Governance in the company also related with social responsibility, where good disclosure of social responsibility shows that the company has done good corporate governance. This study aims to determine the effect of Good Corporate Governance which proxies the size of board of commissioners, independent commissioners, and institutional ownership, also profitability, leverage, toward the disclosure of Corporate Social Responsibility. Population in this research is food and beverage company listed in Indonesia Stock Exchange year 2014-2016. The sample of research is 51. The method of research analysis using multiple linear regression analysis. The results show that independent commissioners have a positive and significant influence and institutional ownership has a negative and significant impact on the disclosure of corporate social responsibility.

Keywords: Good Corporate Governance, Profitability, Leverage, Corporate Social Responsibility.