SKRIPSI AKS
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DITINJAU DARI TATA KELOLA PERUSAHAAN, KOMITE TANGGUNG JAWAB SOSIAL DAN DEGREE OF MULTINATIONAL ACTIVITIES
ABSTRACT This study aims to provide information on the effect of corporate governance (frequency of board of commissioners and women on board meetings), social responsibility committee and degree of multinational activities on the disclosure of social responsibility (CSR). This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 – 2020. This study uses secondary data from the company's annual report. The sampling technique used is purposive sampling. The number of samples obtained is 306 samples. The research method in this study is a quantitative method with panel data regression analysis which is processed using the Eviews 12 program. The results showed that the frequency of board of commissioners and woman on board meetings had a positive and significant effect on CSR disclosure. Meanwhile, the social responsibility committee and the degree of multinational activities have no significant effect on CSR disclosure. Keyword: CSR Disclosure, Corporate Governance, Social Responsibility Committee, Degree of Multinational Activities
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