Corporate Governance and Corporate Social Responsibility: Evidence from Indonesian Mining Companies

Abstract

This research purpose is to analyze corporate governance mechanisms effect on the disclosure of corporate social responsibility in Indonesia mining companies. The commissioner board size, independent director, female director, ownership concentration and the independent commissioner is used as a proxy for the corporate governance mechanism.  41 companies from the mining sector were used as samples. The data was collected using documentation techniques and linear regression models were used to analyze. This study findings indicate that simultaneously the board of commissioner size, independent director, female director, independent commissioners and ownership concentration have a significant impact on the CSR disclosure, whereas partially only board of commissioner's size has a significant effect on social responsibility disclosure.