CD Skripsi

Pengaruh Frekuensi Pertemuan Komite Audit, Ukuran Komite Audit, Ukuran Kantor Akuntan Publik, Dan Audit Tenure Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

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ABSTRACT
This study aims to examine the effect of audit committee meeting
frequency, audit committee size, audit firm size, and audit tenure on Corporate
Social Responsibility disclosure. The population of this study is the consumer
goods industry companies listed on the Indonesian Stock Exchange from 2014 to
2018. The sampling technique used the purposive sampling method and acquired
26 companies with 130 units of observations. This study tested the hypothesis
using multiple regression analysis. The results of this study indicate that there is a
positive effect of the audit committee size, audit firm size, and audit tenure on
Corporate Social Responsibility disclosure. Meanwhile, the audit committee
meeting frequency has no effect on Corporate Social Responsibility disclosure.
The test results of the coefficient of determination in this study were 0.3371 or
33.71%. This means that the independent variable is only able to explain the
dependent variable CSR disclosure of 33.71%, while the rest is explained by other
variables outside the research model.
Keyword : Audit Committee Meeting Frequency, Audit Committee Size, Audit
Firm Size, Audit Tenure, Corporate Social Responsibility Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0052)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0052)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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