Mengungkap Peran Good Corporate Governance dan Leverage dalam Mendorong Pengungkapan CSR: Studi pada Perusahaan Energi Di BEI

Vinka Findayani; Bambang Tutuko; Ade Maya Saraswati

doi:10.58477/ebima.v4i2.353

Articles Vol. 4, No. 2 (2025)

Vinka Findayani, Bambang Tutuko, Ade Maya Saraswati

Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Prof. DR. HAMA

Universitas Muhamadiyah Prof DR. HAMKA

10.58477/ebima.v4i2.353 Published: 2025-12-30

Abstract

This study examines how independent boards of commissioners, audit committee size, board of directors size, debt to equity ratio, and debt to asset ratio influence CSR disclosure. The sample consists of 12 companies in the energy sector, covering the coal and oil and gas subsector, listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Sample selection was applied through purposive sampling using secondary data. The regression result show that independent boards of commissioners have a negative effect. Audit committee size and board of directors size have a positive effect. The debt to equity ratio has a negative effect, while the debt to asset ratio does not show any effect. Simultaneously, all independent variables have a significant effect on CSR disclosure, with an adjusted R² value of 0.338. The contribution of this study can advance knowledge and serve as a reference for practitioners in conducting research.

Keywords:

Good Corporate Governance Leverage Corporate Social Responsibility (CSR) Disclosure

How to Cite

Findayani, V., Tutuko, B., & Saraswati, A. M. (2025). Mengungkap Peran Good Corporate Governance dan Leverage dalam Mendorong Pengungkapan CSR: Studi pada Perusahaan Energi Di BEI. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi, 4(2), 64-74. https://doi.org/10.58477/ebima.v4i2.353

Vinka Findayani

Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Prof. DR. HAMA

Universitas Muhammadiyah Prof. DR. HAMA

Bambang Tutuko

Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Prof. DR. HAMA

Universitas Muhammadiyah Prof. DR. HAMA

Ade Maya Saraswati

Universitas Muhamadiyah Prof DR. HAMKA

Issue	Vol. 4 No. 2 (2025)
Section	Articles
DOI	10.58477/ebima.v4i2.353
Publication Date	2025-12-30
Pages	64-74

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