September 16, 2025Accounthink Journal of Accounting and Finance

How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure?

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Authors

RMRisalatul Maghfiroh IPI Gusti Ayu PurnamawatiUniversitas Jember OWOktaviani Ari WardhaningrumUniversitas Jember

Discussion

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Implication

Analysis shows responsibility and independence significantly influence CSR disclosure in mining companies, suggesting improvements are needed for transparency and accountability.

Key Points

Responsibility and independence significantly uplift CSR disclosure among mining companies listed on the IDX.
The study reveals transparency and accountability have no significant impact on CSR disclosure outcomes.
Panel data regression using the Fixed Effect Model was applied to analyze 44 selected mining companies.
These results highlight a critical gap in governance practices affecting CSR disclosure standards in the mining industry.

Cite This Study

Maghfiroh et al. (2024) studied this question.

synapsesocial.com/papers/68d441a6713b0b5dfea80b1b https://doi.org/10.35706/acc.v9i2.12256

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Implication

Analysis shows responsibility and independence significantly influence CSR disclosure in mining companies, suggesting improvements are needed for transparency and accountability.

How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure?

Discussion

Member takes

Implication

Key Points

Cite This Study

How Good Corporate Governance Principles Influence Corporate Social Responsibility Disclosure?

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider