PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022)

HAFIDZ, MUHAMMAD SALMAN and Meirawati, Eka (2024) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in manufacturing companies in the basic industrial and chemical sectors listed on the BEI for the period 2020 - 2022. Based on the purposive sampling method, a sample was produced. a total of 35 companies with observations of 73 companies with data sources coming from financial reports and sustainability reports. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that partially, institutional ownership, profitability and company size have an influence on CSR disclosure. Meanwhile, independent commissioners have no influence on CSR disclosure. Based on the results of the Determination test (R2) in the table, the value of 0.197 or 19.7% of the remaining data is 0.803 or 80.3% influenced by other variables outside the regression model of this research.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Institutional ownership, Independent Commissioner, Profitability, Company Size, CSR Disclosure
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Salman Hafidz
Date Deposited:	14 Mar 2024 01:43
Last Modified:	14 Mar 2024 01:43
URI:	http://repository.unsri.ac.id/id/eprint/141526

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