ANALISIS PENGARUH PROFITABILITAS DAN PROPORSI DEWAN KOMISARIS INDEPENDENSI TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Manalu, Abet Nego (2023) ANALISIS PENGARUH PROFITABILITAS DAN PROPORSI DEWAN KOMISARIS INDEPENDENSI TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine whether the variable profitability and the proportion of independent commissioners affect the extent of corporate social responsibility disclosure. This research is a quantitative research with an associative approach, the sampling technique uses a purposive sampling method, this research uses a documented observation method by examining samples of corporate finance in reports. The data used is secondary data. The population in this study are plantation and mining companies listed on the IDX (Indonesian Stock Exchange) for the 2019-2021 period. Hypothesis testing is done by multiple regression analysis. The results of the study show that profitability has no effect on the extent of CSR disclosure. Meanwhile, the proportion of independent commissioners has an effect on the extent of CSR disclosure. Keywords: Profitability, the Proportion of the Board of Commissioners Independence, Corporate Social Responsibility.

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