CD Skripsi
Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, Dan Ukuran Perusahan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
Corporate Social Responsibility (CSR) is the company's responsibility to stakeholders and parties affected by the operational activities of a company. This research aims to determine the effect of public share ownership, public accounting firm size, and company size on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample selection in this study used purposive sampling method. The samples selected in this study were 26 companies and were selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results showed that the size of the public accounting firm and company size has effect on corporate social responsibility disclosure. While public share ownership has no effect on corporate social responsibility disclosure.
Keywords: public share ownership, size of public accounting office, company size, corporate social responsibility disclosure
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