CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
DOI:
https://doi.org/10.32897/sobat.2023.5.0.3081Abstract
This research aims to partially and simultaneously determine the influence of the Audit Committee and Profitability on the extent of the Committee's disclosure of Corporate Social Responsibility (CSR). This research uses a quantitative method approach with statistical testing. The samples used in this research were 25 energy and raw materials sector companies listed on the Indonesia Stock Exchange. The data analysis technique used uses panel data regression. This research empirically proves that the Audit Committee and Profitability influence the extent of Corporate Social Responsibility (CSR) disclosure, both partially and simultaneously.References
Urip S. Strategi CSR. 2014. 15 p.
Peraturan Pemerintah RI UU No 40. Undang-Undang RI Nomor 40. Vol. 7. 2007. p. 213–21.
Peraturan Pemerintah RI UU No 25. Undang-Undang RI Nomor 25. Vol. 7. 2007. p. 213–21.
Suastha RD. Riset Temukan Kualitas CSR Perusahaan Indonesia Rendah. 2016;
Fauzan R. BISRA 2021, Hariyadi Sebut Praktik CSR di Indonesia Masih Terbatas. bisnis.com. 2021;
Komite Nasional Kebijakan Governance (KNKG). 2017;
Utamie DN, Akram A, Nugraha Ardana Putra IN. Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018. E-Jurnal Akunt. 2020 Jan;30(1):265.
Furqonti Ranidiah GD. Deterrminan Corporate Social Responsibility (CSR) Disclosure Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. J Akuntansi, Keuang Dan Teknol Inf Akunt. 2020 Jul;1(1):1–12.
Sirait P. Analisis Laporan Keuangan. 2017.
Mujiyati, Refa Danang Afianto. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Komite Audit, dan Likuiditas terhadap Corporate Social Responsibility. Semin Nas dan 6th Call Syariah Pap. 2017;(2002):585–600.
