DOI: 10.36347/sjebm.2019.v06i07.001

Pages: 336-344

The purpose of this study was to determine the effect of the elements of Good Corporate Governance on the extent of disclosure of Corporate Social Responsibility. The principles of good corporate governance are measured using five variables, namely Shareholder Rights, Board of Directors, Outside Directors, Audit Committee and Internal Auditors, and Disclosure to Investors. The study population is Indonesia Kompas 100 indexed companies registered in the Indonesian securities company in 2016-2017. The results of the study show that the GCG elements of the Audit Committee and Internal Auditor have significant negative effects on the extent of disclosure of corporate social responsibility. Whereas Rights Shareholders, the Board of Directors, Outside Directors, and Disclosure to Investors do not have a significant effect on the extent of disclosure of corporate social responsibility to Indonesian Kompass 100 indexed companies.