PENGARUH UKURAN PERUSAHAAN,DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Sektor Tambang Yang Terdaftar Di BEI Periode 2018 – 2021)
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Emansa, Jihad Ferrio

Subject

H Social Sciences (General) 

Datestamp

2023-09-07 04:25:50 

Abstract :
This study aims to determine the effect of company size, the board of commissioners and the audit committee on the disclosure of corporate social responsibility. The sample used a purposive sampling technique of 92 mining sector companies listed on the IDX 2018-2021. Data were analyzed using multiple linear regression analysis. Research results: Company size has no effect on Corporate Social Responsibility (CSR). That is, an increase or decrease in company size does not affect the company's Corporate Social Responsibility (CSR). The board of commissioners has a significant positive effect on Corporate Social Responsibility (CSR). That is, if the board of commissioners increases, CSR will also increase, and vice versa. The Audit Committee has a significant positive effect on Corporate Social Responsibility (CSR). That is, if the audit committee increases, CSR will also increase, and vice versa. Keywords: company size, board of commissioners, audit committee, disclosure of corporate social responsibility 

File :
1. SKRIPSI FINAL - Bab 1-3 emansa.pdf
1. SKRIPSI FINAL - DAFTAR PUSTAKA emansa.pdf