Electronic Theses and Dissertation

The purpose of this study is to compare the performance of corporate social responsibility in mining companies in indonesia and malaysia in 2015- 2019 and to find out which companies perform better than others. performance is measured using the global reporting initiative index. the research used in this study is to calculate the score of each index, and test the hypothesis. using content analysis and independent t-test heterogenous methods, 20 populations were selected that met the criteria of 10 mining companies in indonesia and 10 mining companies in malaysia that revealed their social performance using the economic, environmental, and social index. the type of data used is secondary data obtained through annual reports from the respective official websites of mining companies in indonesia and malaysia. the results of this study indicate that there are no significant differences between the comparison of the performance of corporate social responsibility in mining companies in indonesia and malaysia in 2015-2019 this phenomenon shows that every year mining companies in indonesia and malaysia work hard to develop their performance in terms of economic, environment, and social disclosure. as such, mining companies in malaysia are leading the way in disclosure of corporate social responsibility. keywords: corporate social responsibility, mining company, and global reporting initiative index.