PENGARUH FIRM SIZE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE
The Effect Of Firm Size, Profitability, And Corporate Social Responsibility (CSR) On The Implementation Of Good Corporate Governance
DOI:
https://doi.org/10.59896/gara.v20i1.599Keywords:
Good Corporate Governance, Firm Size; Profitability, Corporate Social ResponsibilityAbstract
This study aims to analyze the effect of firm size, profitability, and corporate social responsibility (CSR) on the implementation of good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The method used is a quantitative approach with secondary data analyzed using multiple linear regression. The results show that only the Firm Size variable has a significant effect on GCG, but with a negative direction. Meanwhile, the variables of profitability and CSR did not have a significant effect on the implementation of GCG. These findings indicate that the internal factors studied do not fully explain the variation in GCG implementation in the mining sector
References
Dewi, D. A. S. … Pramesti, I. G. A. A. (2022). Pengaruh Profitabilitas, Leverage, Likuiditas, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Nilai Perusahaan. Jurnal Kharisma, 4(2), 81–91. https://e-journal.unmas.ac.id/index.php/kharisma/article/download/4846/3762
Jensen, M. C., & Meckling William H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. Journal of Financial Economics 3, 3, 305–360. https://doi.org/10.1057/9781137341280.0038
Karina, D. R. M., & Setiadi, I. (2020). CSR Influence on Corporate Value With GCG as Moderators. Jurnal Riset Akuntansi Mercu Buana, 6(1), 37.
Khoirunnisa, R. (2022). Pengaruh firm size terhadap nilai perusahaan dengan profitabilitas dan liabilitas sebagai variabel mediasi pada sektor finance yang terdaftar di bei tahun 2016-2020. 10(1), 11–27.
Mawardani, R. K. … Aniyah, N. (2023). Pengaruh GCG, Firm Size Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating. Jurnal Ilmu Riset Manajemen Bisnis Dan Akuntansi, 1(3).
Ramadhanty, D., & Jumaili, S. (2018). The Effect of Corporate Social Responsibility and Good Corporate Governance Disclosures on The Profitability of Mining Companies Listed on The Indonesia Stock Exchange (IDX) Mukhzarudfa 2). Jambi Accounting Review (JAR) JAR, 4(2), 250–269. https://online-journal.unja.ac.id/JAR/
Rohma Hasanah … Dwi Kismayanti Respati. (2025). Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Intellectual Capital Disclosure (ICD) Terhadap Nilai Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2023-2024. PENG: Jurnal Ekonomi Dan Manajemen, 2(4), 4676–4695. https://doi.org/10.62710/h6fwkp05
Sari, E. P. … Halim, E. H. (2021). The Effect of Return on Assets, Firm Size and Risk Management on Firm Value with Good Corporate Governance as a Mediation Variable (Empirical Study of Sharia Commercial Banks 2015-2019). International Journal of Economics, Business and Applications, 6(1), 41. https://doi.org/10.31258/ijeba.6.1.41-53
Triamanda, D. … Syahputri, A. (2025). Peran Moderasi Profitabilitas dalam Pengaruh CSR dan GCG terhadap Nilai Perusahaan pada Perusahaan Tambang di Indonesia. ECo-Fin: Economics and Financial, 7(3), 1412–1424. https://doi.org/10.32877/ef.v7i3.2594
Yanto, E. (2018). Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables. JAAF (Journal of Applied Accounting and Finance), 2(1), 36. https://doi.org/10.33021/jaaf.v2i1.304
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 I Gusti Agung Arista Pradnyani, Nila Rahayu, Adrianda Anwar, Sri Maryanti

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.











