The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–2023

Authors

  • Winna Octaviana Angir Universitas Surabaya
  • Yie Ke Feliana Department of Accounting, Faculty of Business and Economics, University of Surabaya, Indonesia

DOI:

https://doi.org/10.26418/apssai.v5i1.117

Keywords:

Corporate Governance, Corporate Social Responsibility

Abstract

Research aims: This study aims to determine the effect of corporate governance on corporate social responsibility in companies.

Design/Methodology/Approach: This study uses secondary data, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A total of 718 companies that meet the criteria were selected for analysis.

Research findings:  This study found that board independence, women on the board, and audit committee independence had no effect on corporate social responsibility disclosure. Meanwhile, board size and ownership concentration had a significant positive effect on corporate social responsibility disclosure.

Theoretical contribution/Originality: This study fills the literature gap on the influence of board of commissioners' characteristics on CSR disclosure in Indonesia and examines the differences in findings from previous studies.

Practitioner/Policy implication: This research provides guidance for companies in improving governance and supports regulators in strengthening CSR regulations.



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Published

10-02-2025

How to Cite

Angir, W. O., & Feliana, Y. K. (2025). The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–2023. APSSAI ACCOUNTING REVIEW, 5(1), 1–13. https://doi.org/10.26418/apssai.v5i1.117

Issue

Vol. 5 No. 1 (2025): April

Section

Articles

License

Copyright (c) 2025 Winna Octaviana Angir, Yie Ke Feliana

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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