%0 Generic %A DEVI FITRIYANI, 1716051073 %C UNIVERSITAS LAMPUNG %D 2022 %F eprints:63587 %I FAKULTAS ILMU SOSIAL DAN ILMU POLITIK %T PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) %U http://digilib.unila.ac.id/63587/ %X Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan dan leverage terhadap pengungkapan Corporate Social Responsibility. Populasi pada penelitian ini ialah 44 perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2019 dan diperoleh sampel dengan 10 perusahaan yang ditentukan oleh metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini ialah analisis regresi data panel dengan program E-views 12 sebagai alat analisis data. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility, sedangkan variabel Good Corporate Governance dan leverage berpengaruh positif dan tidak signifikan terhadap pengungkapan Corporate Social Responsibility. Secara simultan variabel Good Corporate Governance, ukuran perusahaan, dan leverage berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility. Kata kunci: Pengungkapan Corporate Social Responsibility, Good Corporate Governance, Ukuran Perusahaan dan Leverage. This study aims to discover the effects of Good Corporate Governance, company size, and leverage on the disclosure of Corporate Social Responsibility. The study population contains of 44 companies in the banking sector that are listed on Indonesia Stock Exchange during the 2016-2019 period and a sample of 10 companies was obtained using the purposive sampling method. The data analysis technique used in this study is the panel data regression analysis with E-views 12 program as the data analysis tool. The results show that company size partially has a positive and significant effect on the disclosure of Corporate Social Responsibility, meanwhile the Good Corporate Governance and leverage variables give positive but not significant effects on the disclosure of Corporate Social Responsibility. Simultaneously the variables of Good Corporate Governance, company size, and leverage significantly affect the disclosure of Corporate Social Responsibility. Keywords: Corporate Social Responsibility Disclosure, Good Corporate Governance, Company Size and Leverage.