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Pengaruh Kualitas Audit, Komite Audit dan Paparan Media Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022)

This research aims to analyze the influence of audit quality, audit committee and media exposure on corporate social responsibility disclosure in energy companies listed on the IDX in 2021-2022. The sampling technique used purposive sampling with 108 energy companies listed on the Indonesia Stock Exchange (BEI) for 2021-2022, which were consistently listed in the same sector (energy) during the research period, published sustainability reports consecutively during the research period and carry out CSR disclosures according to POJK Number 51/POJK.03/2017. The data analysis technique in this research uses multiple regression analysis.
This research results show that audit quality has no effect on CSR disclosure. It means that companies audited by public accountant that affiliated or unaffiliated with the big four not influence CSR disclosure in sample companies. The results further show that the audit committee has a positive effect on CSR disclosure. It means that the more audit committees a company has, will more increase CSR disclosure in sample companies. The last results show that media exposure has a positive effect on CSR disclosure. it means that the higher company's media exposure, will more increase CSR disclosure in the sample companies.
The results of this research are expected to be able to increase CSR disclosures from companies. The results of this research indicate that companies can increase the number of audit committees, because a large number of audit committees can help in finding and resolving problems and increasing CSR disclosure. Due to this disclosure, the company will gain a positive image from various parties, especially investors who want to invest their capital in the company. This is of course very important for the company's future sustainability.


Keywords: audit quality, audit committee, media exposure, CSR disclosure

Ketersediaan
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Perpustakaan Universitas Riau 2010241843
2010241843
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010241843
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2010241843
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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