PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN REGULASI PEMERINTAH SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018- 2022)

AULIA, NUR AZIZA and Safitri, Rika Henda (2024) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN REGULASI PEMERINTAH SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018- 2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of Good Corporate Governance on the disclosure of Corporate Social Responsibility with government regulations as a moderating variable in food and beverages companies listed on the IDX for the 2018-2022 period. Based on the purposive sampling method, a sample of 19 companies was produced with 76 observations with data sources coming from annual reports and sustainability reports. The data analysis technique uses multiple linear regression analysis with SPSS 23 program tools. The research results show that managerial ownership has an effect on CSR disclosure, institutional ownership has no effect on CSR disclosure, the board of commissioners has no effect on CSR disclosure, the audit committee has an effect on CSR disclosure, the board directors influence CSR disclosure, and government regulations moderate the influence of Good Corporate Governance on Corporate Social Responsibility Disclosure. Keywords: Good Corporate Governance, | Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee, Board of Directors, Government Regulation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Corporate Social Responsibility. Kepemilikan Manajerial, kepemilikan Institusional, Dewan Komisaris, Komite Audit, Dewan Direksi, Regulasi Pemerintah
Subjects:	H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations H Social Sciences > HC Economic History and Conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc.
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nur Aziza Aulia
Date Deposited:	03 Sep 2024 04:54
Last Modified:	03 Sep 2024 04:55
URI:	http://repository.unsri.ac.id/id/eprint/156239

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