SKRIPSI AKS
CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
ABSTRAK The purpose of this study was to determine the effect of corporate governance including the size of the board of directors, audit committee, age of the board of directors, term of office of the board of directors, concentration of ownership, gender diversity on disclosure of social responsibility. in manufacturing companies listed on the IDX (Indonesian Stock Exchange) for the period 2018 – 2020. This research is a quantitative research using secondary data. The population in this study are all manufacturing companies listed on the IDX 2018-2020. In this study, the sample selection was carried out using a purposive sampling technique and the final sample was obtained as many as 106 manufacturing companies listed on the IDX. The data processing application used is E-views software and data processing in testing uses panel data regression techniques. From the results of the study indicate that the size of the board of directors has a negative effect on the disclosure of corporate social responsibility, the variables of gender diversity and concentration of ownership have a positive effect on the disclosure of corporate social responsibility. While the age of the board of directors, term of office of the board of directors, company size has no effect on the disclosure of responsibilities in manufacturing companies 2018 - 2020 listed on the IDX (Indonesian Stock Exchange) Keywords : disclosure of social responsibility, size of the board of directors, audit committee, age of the board of directors, term of office of the board of directors, concentration of ownership, gender diversity.
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