SKRIPSI AKS
PENGARUH CEO MUSLIM, DIREKSI WANITA, DAN SLACK RESOURCES TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY Studi Kasus pada Perusahaan BUMN yang terdaftar di BEI Periode 2016 - 2020
ABSTRACT This study aims to examine the effect of Muslim CEOs, female directors and slack resources on the disclosure of Corporate Social Responsibility (CSR) in state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data using data obtained from the financial statements and sustainability reports of each state-owned company listed on the IDX or from the website of each company. The sampling technique of the research was carried out by purposive sampling method which resulted in 14 companies with a period of 5 periods. The analytical technique used in this research is panel data regression analysis. The results of this study indicate that Muslim CEOs have a positive effect on CSR disclosure. Meanwhile, female directors and slack resources have no significant effect on CSR disclosure. Keywords: Corporate Social Responsibility (CSR), Muslim CEO, female directors, slack resources.
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