Putri, Elsa Sabrina Agustia (2023) Pengaruh Good Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study was to determine the influence of good corporate governance and company characteristics on the corporate social responsibility disclosure. There are many components that make corporate governance effective, including independent commissioners, audit committees, managerial ownership, board of directors, profitability and leverage. The population of this study are manufacturing companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange during the 2017-2021 research period. The process samples using purposive sampling, obtained 40 samples within a period of 5 years. The results of the reserach is variables of the audit committee and managerial ownership have an effect on CSR disclosure. Meanwhile, independent commissioner, board of directors, profitability and leverage variables have no effect on CSR disclosure. Keywords: Corporate Social Responsibility (CSR), independent commissioner, audit committee, managerial ownership, board of directors, profitability, leverage.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Elsa Sabrina Agustia Putri | ||||||||
| Date Deposited: | 24 Aug 2023 08:50 | ||||||||
| Last Modified: | 24 Aug 2023 08:50 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/16923 |
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