Indarwati, Nur Laeli (2024) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine the effect of good corporate governance, profitability, and leverage on corporate social responsibility disclosure in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Good Corporate Governance in this research is proxied by managerial ownership, independent commissioners and audit committee. This research is quantitative research. The population in this study were 43 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this study used a purposive sampling method, so that 45 samples were obtained. The type of data according to the source used in this research is secondary data in the form of financial reports and annual reports. This research data collection method uses the documentation method. The analysis technique in this research uses multiple linear regression analysis with the help of SPSS software. The research results show that managerial ownership, independent commissioners, audit committees and leverage have no effect on corporate social responsibility disclosure. Meanwhile, profitability influences disclosure of corporate social responsibility.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Nur Laeli Indarwati | ||||||||
| Date Deposited: | 03 Jul 2024 04:48 | ||||||||
| Last Modified: | 03 Jul 2024 04:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/25417 |
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