Abstract:

This research aims to determine the influence of community expectation and corporate governance on Corporate Community Involvement Disclosure (CCID). The study examines companies listed in Indonesian Kompas100 index for August 2016-January 2017 period. The data used in this research is secondary data with a sample of 45 companies with years of observation from 2011-2016. The results of this study found that community expectations, meeting frequency of board of commissioners, and the existence of GCG committees significantly positive effect on the CCID volume.