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)

Emansa, Jihad Ferrio (2023) 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). Other thesis, STIE Bank BPD Jateng.

	Text 1. SKRIPSI FINAL - Bab 1-3 emansa.pdf Download (259kB)
	Text 1. SKRIPSI FINAL - DAFTAR PUSTAKA emansa.pdf Download (93kB)

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

Item Type:	Thesis (Other)
Additional Information:	Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan,dewan komisaris dan komite audit terhadap pengungkapan tanggungjawab sosial perusahaan. Sampel menggunakan teknik purposive sampling sebanyak 92 perusahaan sektor pertambangan yang terdaftar di BEI 2018-2021. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian: Ukuran perusahaan tidak berpengaruh terhadap Corporate Social Responsibility (CSR). Artinya, peningkatan atau penurunan ukuran perusahaan tidak mempengaruhi Corporate Social Responsibility (CSR) perusahaan. Dewan komisaris berpengaruh positif signifikan terhadap Corporate Social Responsibility (CSR). Artinya, jika dewan komisaris mengalami kenaikan maka CSR juga akan mengalami kenaikan, begitu pula sebaliknya. Komite Audit berpengaruh positif signifikan terhadap Corporate Social Responsibility (CSR). Artinya, jika komite audit mengalami kenaikan maka CSR juga akan mengalami kenaikan, begitu pula sebaliknya. Kata kunci: ukuran perusahaan,dewan komisaris,komite audit,pengungkapan tanggungjawab sosial perusahaan
Uncontrolled Keywords:	ukuran perusahaan,dewan komisaris,komite audit,pengungkapan tanggungjawab sosial perusahaan
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	07 Sep 2023 04:25
Last Modified:	07 Sep 2023 04:25
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1497

Actions (login required)

View Item