CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Yauren Haningdayu, Erik Nugraha

Abstract


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.

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DOI: https://doi.org/10.32897/sobat.2023.5.0.3081

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Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)
Universitas Sangga Buana
Bandung, Jawa Barat, Indonesia