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     2026:7/3

International Journal of Multidisciplinary Research and Growth Evaluation

ISSN: (Print) | 2582-7138 (Online) | Impact Factor: 9.54 | Open Access

The nexus of corporate governance, ROA, public shareholding on CSR Disclosure

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Abstract

This study aims to analyse the nexus between good corporate governance (GCG), company size, profitability, and public shareholding on corporate social responsibility disclosure (CSR). The study was conducted on 12 companies in the agriculture sector in year of 2016-2020, and the number of observations was 60 samples. This study uses purposive sampling to select a representative sample. The collected data is analyzed by using partial and multiple regression. The GCG is proxy by ownership managerial, number of commissioner board, and size of audit committee. The 91 items published by the Standards Global Reporting Initiative (GRI4) is used for measuring CSR. The results show that good corporate governance (ownership managerial, size of commissioners, and size of audit committee), company size, assets, return on assets (ROA) and public shareholding variable jointly affect CSR Disclosure. Public share ownership has a negative effect on CSR disclosure. Firm size has a positive significant effect on CSR disclosure.

 

How to Cite This Article

Dwi Nita Aryani, Linda Erni Syahfitri (2023). The nexus of corporate governance, ROA, public shareholding on CSR Disclosure . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 4(3), 16-21.

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