Corporate Social Responsibility Disclosure in Indonesian Mining Companies: Exploring the Influences of Company Characteristics and Good Corporate Governance

Komaludin, Nicholas (2023) Corporate Social Responsibility Disclosure in Indonesian Mining Companies: Exploring the Influences of Company Characteristics and Good Corporate Governance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Mining companies are high profile companies, meaning they operate in highly competitive and high-risk environments, often associated with adverse environmental impacts. Corporate Social Responsibility is the company's dedication to actively participate in the advancement of socio-economic development, involving a strong emphasis on enhancing the well-being of employees and their families and elevating the overall quality of life within local communities and society at large. The disclosure of Corporate Social Responsibility is a way for the companies to legitimize their business and gain interest from potential investors. Thus, this research attempts to investigate the influence of Company Characteristics (Company Size (SIZE), Company Age (AGE), and Profitability (PROF)) and Good Corporate Governance (Board of Commissioner Quality (BCQ) and Audit Committee Quality (ACQ)) on the Corporate Social Responsibilities Disclosure. The sample consists of 38 mining companies listed in the IDX which disclosed their annual reports between the period of 2018 to 2022 and accessible during the data collection period of November 2023, which were selected by using judgmental sampling. The research found that Company Age and Audit Committee Quality independently have a positive and significant influence on Corporate Social Responsibility Disclosure, while Company Size, Profitability, and Board of Commissioner Quality do not. However, simultaneously, all variables statistically affect the Corporate Social Responsibility Disclosure. The findings may provide implications for the companies as well as regulators.

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