Pengaruh Proporsi Dewan Komisaris Independen, Kepemilikan Asing dan Pertumbuhan Penjualan Terhadap Luas Pengungkapan Corporate Social Responsibility

Apriyani, Devi (2025) Pengaruh Proporsi Dewan Komisaris Independen, Kepemilikan Asing dan Pertumbuhan Penjualan Terhadap Luas Pengungkapan Corporate Social Responsibility. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of the proportion of independent commissioners, foreign ownership, and sales growth on the extent of Corporate Social Responsibility disclosure. The data used is secondary data. The population in this study were plantation and mining companies listed on the Indonesia Stock Exchange for the period 2020-2023 with purposive sampling criteria, so that 44 companies were obtained with a total of 176 samples. Hypothesis testing using bootstrapping with SPSS version 23. The results showed that the variables of the proportion of independent commissioners, foreign ownership and sales growth had no effect on the extent of Corporate Social Responsibility disclosure.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Proportion of Independent Board of Commissioners, Foreign Ownership, Sales Growth, Extent of Corporate Social Responsibility Disclosure
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Devi Apriyani
Date Deposited: 27 Feb 2025 03:10
Last Modified: 27 Feb 2025 03:10
URI: http://eprints.ukmc.ac.id/id/eprint/13686

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