Published: 2025-10-01

Pengaruh Internal dan Eksternal Corporate Governance Terhadap Forward-Looking CSR Disclosure

DOI: 10.35870/jemsi.v11i5.4907

Theresia Berliana Sihombing, R Rosiyana Dewi
  • Theresia Berliana Sihombing: Universitas Trisakti
  • R Rosiyana Dewi: Universitas Trisakti
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Abstract

This study aims to analyze the influence of internal and external corporate governance on forward-looking CSR disclosure. Internal corporate governance consists of board size, proportion of independent commissioners, gender diversity, and frequency of audit committee meetings. External corporate governance consists of ownership concentration, public ownership and audit firm. This study uses a quantitative approach with secondary data on the banking subsector listed on the Indonesia Stock Exchange (IDX) for 2021-2023 which was selected using purposive
sampling method, resulting in a total sample of 138 observations. Data analysis was carried out using panel data regression method with E-views 12 software. The results of this study show that the independent variable, internal coporate governance, namely board size, the proportion of independent commissioners has a positive effect on forward-looking CSR disclosure. Meanwhile, other independent variables, such as gender diversity, frequency of audit committee meetings, and independent variables, external corporate governance, namely ownership concetration, public ownership and audit firm have no effect on forward-looking CSR disclosure.

Keywords

Internal Corporate Governance ; External Corporate Governance ; Forward-Looking CSR Disclosure

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How to Cite

Sihombing, T. B., & Dewi, R. R. (2025). Pengaruh Internal dan Eksternal Corporate Governance Terhadap Forward-Looking CSR Disclosure. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3645-3655. https://doi.org/10.35870/jemsi.v11i5.4907
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Theresia Berliana Sihombing
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Indonesia.

R Rosiyana Dewi
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Indonesia.

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