The Effect of Corporate Governance Mechanisms on Social Responsibility Disclosure

Abstract

In recent years the company's sustainability orientation is an important issue. Sustainability of a company is influenced by the company's attention to the profit/economic, environmental and society value. This research aimed to examine the effect of corporate governance on social responsibility disclosure. The population of this research were companies listed on Indonesia Stock Exchange during 2012-2016 periods. The sample were 130 companies which are chosen by purposive sampling method. The analysis technique for this research i s multiple regression analysis method. The result showed that audit committee and board of directors have positive effects on social responsibility disclosure.