Pengaruh Internal dan Eksternal Corporate Governance Terhadap Forward-Looking CSR Disclosure
DOI:
https://doi.org/10.35870/jemsi.v11i5.4907Keywords:
Internal Corporate Governance, External Corporate Governance, Forward-Looking CSR DisclosureAbstract
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.
Downloads
References
Abdelazim, S. I., Metwally, A. B. M., & Aly, S. A. S. (2023). Firm characteristics and forward-looking disclosure: the moderating role of gender diversity. Journal of Accounting in Emerging Economies, 13(5), 947–973. https://doi.org/10.1108/JAEE-04-2022-0115.
Ananzeh, H., Alshurafat, H., Bugshan, A., & Hussainey, K. (2024). The impact of corporate governance on forward-looking CSR disclosure. Journal of Financial Reporting and Accounting, 22(3), 480–499. https://doi.org/10.1108/JFRA-10-2021-0379.
Breliastiti, R., Putri, S., & Valentina, S. (2020). Penerapan Gcg Dan Dampaknya Pada Csr (Perusahaan Pemenang Iigc – Asean Cg Scorecard). Jurnal Akuntansi Bisnis, 13(2), 66–77. https://doi.org/10.30813/jab.v13i2.2207.
Buertey, S., & Pae, H. (2021). Corporate Governance and Forward-Looking Information Disclosure: Evidence from a Developing Country. Journal of African Business, 22(3), 293–308. https://doi.org/10.1080/15228916.2020.1752597.
Donaldson, T., & Preston, L. E. E. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, 20(1), 65–91.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136.
Ebaid, I. E. S. (2022). Corporate governance mechanisms and corporate social responsibility disclosure: evidence from an emerging market. Journal of Global Responsibility, 13(4), 396–420. https://doi.org/10.1108/JGR-12-2021-0105.
Edinov, S., Rahim, R., & Hamidi, M. (2022). Pengaruh mekanisme Corporate Governance, Profitability, dan Firm Size terhadap pengungkapan Corporate Social Responsibility. Owner, 6(3), 3305–3311. https://doi.org/10.33395/owner.v6i3.1091.
Effah, N. A. A., Kyei, B. T., Kyeremeh, G., & Ekor, N. W. K. (2022). Boardroom characteristics and forward-looking information disclosure: evidence from Ghana. Corporate Governance (Bingley), 22(7), 1444–1461. https://doi.org/10.1108/CG-09-2021-0321.
Endiana, I. D. M. (2019). Corporate governance. Chemical Market Reporter, 262(6), 24.
Erdianti, E., Lindrawati, & Susanto, A. (2020). Pengaruh mekanisme tata kelola perusahaan terhadap pengungkapan informasi forward-looking. 8(2), 179–192.
Exploring, Society, S., & Tomorrow, O. F. (2016). Guide To Guide To. 2007.
Hidayati, H. N., & Puspawati, D. (2024). Gender Diversity, Board Size, and Firm Age on Forward-Looking Information Disclosure and Its Impact on Future Profitability. Jurnal Manajemen Sains Dan Organisasi, 5(2), 89–100. https://doi.org/10.52300/jmso.v5i2.15043.
Komite Nasional Kebijakan Governansi. (2021). Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021. Komite Nasional Kebijakan Governansi, 37.
Lasisi, O. R., Olaoye, S. A., & Appolos, N. (2022). Corporate Governance, Firm Characteristics and Forward Looking Accounting Information Disclosure in Quoted Manufacturing Companies in Nigeria. Caleb International Journal of Development Studies, 05(01), 110–132. https://doi.org/10.26772/cijds-2022-05-01-07.
Mishra, R. K., & Jhunjhunwala, S. (2013). Gender Diversity—India and Singapore. In Diversity and the Effective Corporate Board (pp. 37–43). https://doi.org/10.1016/b978-0-12-410497-6.00003-2.
Novia, I., Lukviarman, N., & Setiany, E. (2021). Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information. Jurnal Akuntansi Dan Bisnis, 21(2), 190. https://doi.org/10.20961/jab.v21i2.690.
P., N. E., Mukhzarudfa, M., & Yudi, Y. (2021). Analisis Pengaruh Kepemilikan Terkonsentrasi Dan Asimetri Informasi Terhadap Penerapan Konsep Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018. Jurnal Akuntansi & Keuangan Unja, 6(1), 61–69. https://doi.org/10.22437/jaku.v6i1.13303.
Puspitaningrum, H. Y., & Indriani, A. (2021). Pengaruh Tanggung Jawab Sosial Perusahaan dan Good Corporate Governance terhadap Profitabilitas Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Variabel Kontrol. Diponegoro Journal of Management, 10, 1–15.
Rifai, M., & Siregar, S. V. (2021). The effect of audit committee characteristics on forward-looking disclosure. Journal of Financial Reporting and Accounting, 19(5), 689–706. https://doi.org/10.1108/JFRA-05-2019-0063.
Yonathan Christian, & Susanto Salim. (2022). Faktor Yang Mempengaruhi Sifat Forward-Looking Disclosure Dalam Integrated Reporting. Jurnal Paradigma Akuntansi, 4(2), 918–926. https://doi.org/10.24912/jpa.v4i2.19691.
Yusri, N., Astuti, S. W. W., Irawan, D., & Juanda, A. (2022). Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies. JBMP (Jurnal Bisnis, Manajemen Dan Perbankan), 8(2), 151–159. https://doi.org/10.21070/jbmp.v8i2.1596.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Theresia Berliana Sihombing, R Rosiyana Dewi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
