CD Skripsi
Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
ABSTRACT
This study aims to examine the effect of Green Accounting, Audit Committees, Foreign Directors, Women Directors, Eco-Control, on Corporate Social Responsibility Disclosure (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange in 2019-2021). The population in this study are all mining companies listed on the Indonesia Stock Exchange for 2019-2021. The sample in this study was 50 companies studied for 3 years, so the total sample was
150. The sample used in this study used a purposive sampling method, while the data processing method used in this study was multiple linear regression analysis using SPSS version 25 software to process the data. The results of this study indicate that the Audit Committee (sig 0.000) and Eco-Control (sig 0.000) variables have a positive effect on CSRD at alpha < 0.05. Meanwhile, the Foreign Directors variable (sig 0.000) has a negative effect on CSRD at alpha 0.05.
Keywords: Green Accounting, Audit Committee, Foreign Directors, Female Directors, Eco-Control, and CSRD
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