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Pengungkapan Corporate Social Responsibility (Csr) Ditinjau Dari Komite Audit, Komisaris Independen Dan Kualitas Audit

ABSTRACT

The purpose of this studyis to determinethe influence of the audit
committtee size, audit committee metting frequency, independent commissioner
and audit quality ondisclosure of corporate social responsibility (CSR) of
companies listed in the LQ-45 Index Indonesia Stock Exchange. The time period
of this study was year 2016-2019.
Sampling technique used in this study is purposive sampling and it is
obtained 32 companies as samples. The data of this study are collected through
documentation of annual report of the companies and analyzed by using panel
data regression model.
The results of this study indicate that independent commissioner has a
significant effect on corporate social responsibility disclosure. In addition, audit
committtee size, audit committee metting frequency, and audit quality variable
havenosignificant effect on corporate social responsibility disclosure.
Keywords: Corporate Social Responsibility Disclosure, Audit Committtee Size,
Audit Committee Metting Frequency, Independent Commissioner and Audit
Quality.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 KHO p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 111 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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