Corporate governance, corporate social responsibility and corporate risk: Evidence on Indonesia

Volume 5, Issue 2, Summer 2022, Page 14 - 21

Author(s) :

Mayla Khoiriyah ¹ , Arumega Zarefar *² , Atika Zarefa ³ , Ulfa Afifah ⁴

¹ University of Riau, Indonesia
² University of Riau, Indonesia
³ University of Riau, Indonesia
⁴ University of Riau, Indonesia

Abstract :
This research aims to test the influence of corporate governance and disclosure of social responsibility on corporate risk. The research was conducted on primary and secondary industrial companies listed on the Indonesia Stock Exchange (IDX) using data from 2014 to 2020. Data analysis will be done by quantitative data analysis with regression analysis using panel data. The results show that corporate governance and corporate social responsibility have a significant effect on company risk. The results are expected to be an additional reference to academics and researchers, about governance, disclosure of corporate social responsibility and its relationship to corporate risk, as well as an additional reference for capital market supervisors and regulators around corporate management.

Keywords :
Corporate social responsibility, Earning management, Corporate governance, Indonesia Stock Exchange.