SKRIPSI AKS

FITUR KOMITE AUDIT DAN PENGUNGKAPAN CSR

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ABSTRACT This study aims to investigate the effect of audit committee features on CSR disclosure. The independent variables used in this study are audit committee size, audit committee independence, audit committee financial expertise, audit committee share ownership and audit committee meetings. The dependent variable used in this study is CSR disclosure. This research was conducted on companies indexed LQ45 for the 2018-2020 period. Determination of the selected sample using purposive sampling technique and the samples obtained were 59 companies with 177 observations for three years. The data analysis technique used in this research is content analysis using eviews 12 softwere. The results of this study provide evidence that audit committee size, audit committe independence, and audit committee meetings have a positive effect on CSR disclosure. Meanwhile, the financial expertise of the audit finance committee and audit committee share ownership have no significant effect on CSR disclosure. Keywords : audit committee size, audit committee independence, audit committee meetings, audit committee financial expertise, audit committee share ownership, CSR disclosure

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DEV f 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 194 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

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 Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Devi Setiawati

Versi lain/terkait

Lampiran Berkas

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