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Research Paper | Economics and Business | Indonesia | Volume 6 Issue 8, August 2017

The Effect of Corporate Governance on Corporate Social Responsibility Disclosure

Sumatriani | Gagaring Pagalung ^[3] | Darwis Said ^[2] | Grace T. Pontoh

Abstract: This research examines the effect of corporate governance towards corporate social responsibility disclosure. Good corporate governance is measured by the Asean scorecard. The population of this study was the companies that participated in the assessment of Asean Corporate Governance Scorecard 150 public companies listed in Indonesia, Malaysia and Thailand in 2012 - 2015. The number of samples in this study consists of 142 companies selected by purposive sampling technique. This study use Ordinary Least Square (OLS) as the analysis. The results showed that right of shareholder, equitable treatment of shareholder, role of stakeholder, effects on disclosure of social responsibility. While disclosure and transparency and responsibilities of board has no effects, the company should still improve the implementation of good corporate governance to improve the competitiveness of enterprises and investor confidence as well as company sustainability.

Keywords: Good corporate governance, Corporate Social responsibility, Scorecard Asean

Edition: Volume 6 Issue 8, August 2017,

Pages: 2215 - 2218