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Reschiwati Reschiwati

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Open access Jul 2026

Exploring the Moderating Role of Firm Size on Corporate Governance and CSR Disclosure in Indonesian Listed Companies

This study investigates the determinants of Corporate Social Responsibility (CSR) disclosure by examining the influence of Good Corporate Governance (GCG) mechanisms and profitability, with firm size acting as a moderating variable. The governance mechanisms are represented by board size, institutional ownership, and m...

Reschiwati Reschiwati, Idayanti Idayanti, Fran Sayekti · 1 citation

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