SKRIPSI AKS

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN VIEW OF CORPORATE GOVERNANCE

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Abstract

This study aims to empirically prove the effect of corporate governance on Corporate Social Responsibility (CSR)
disclosure. The research hypothesis is built based on legitimacy theory and stakeholder theory. The sample
selection technique used purposive sampling. A total of 11 banking companies were used as samples with 6 years
of research, so the number of observations was 66 observations. Research data processing uses Eviews 10 software
by conducting descriptive statistical tests and multiple regression tests with balanced panel data to prove the
research hypothesis. The results prove that institutional ownership, independent board of commissioners and the
presence of female directors have a negative effect on CSR. The audit committee and the frequency of board
meetings have a positive effect on CSR. The size of the board of directors and the board of commissioners has no
effect on CSR. The results of this study can be used as a consideration for readers of the company's annual report,
especially investors who are concerned about environmental issuesin Indonesia.
Keywords: Corporate Social Responsibility, Corporate Governance, Banking Company

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 AYA c 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 35 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

ayatullah al quddus

Versi lain/terkait

Lampiran Berkas

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