Pengaruh Kepemilikan Asing, Proporsi Dewan Komisaris Independen, dan Profitabilitas Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Perbankan yang Terdaftar di BEI

Meilina, Tiara (2024) Pengaruh Kepemilikan Asing, Proporsi Dewan Komisaris Independen, dan Profitabilitas Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Perbankan yang Terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the influence of foreign ownership, the proportion of independent commissioners, and profitability on the extent of Corporate Social Responsibility disclosure of banking companies listed in Indonesia Stock Exchange in 2019-2022. The data used is secondary data. The sampling technique used was purposive sampling and obtained 25 companies with a total of 83 the analytical tool used in this study was the linear regression analysis. The results of this research showed that foreign ownership and the proportion of independent commissioners has no effect on the extent of CSR disclosure, while profitability has a positive effect on the extend of CSR disclosure.

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