mohamad gibran, abel (2024) PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The aim of this research is to determine the effect of the size of the board of commissioners, the independence of the board of commissioners, the size of the audit committee and the financial expertise of the audit committee on disclosure of CSR or corporate social responsibility. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 21 food and beverage sub-sector manufacturing companies registered on the IDX in 2018-2023, where the research sample data is 126 sample data. Data analysis uses multiple linear regression analysis with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0,302. This shows that variations in CSR or social responsibility disclosure variables can be explained by 30,2% by the variables size of the board of commissioners, independence of the board of commissioners, size of the audit committee and financial expertise of the audit committee while the remaining 69,8% is explained by other variables which were not examined. . The results of hypothesis testing show that the size of the board of commissioners has a positive effect on CSR disclosure, the independence of the board of commissioners has a positive effect on CSR disclosure, the size of the audit committee has a positive effect on CSR disclosure, and the financial expertise of the audit committee has no effect on CSR disclosure.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh ukuran dewan komisaris, independensi dewan komisaris, ukuran komite audit dan keahlian keuangan komite audit terhadap pengungkapan CSR atau tanggung jawab sosial perusahaan. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 21 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2023, dimana data sampel penelitian sebanyak 126 data sampel. Analisis data menggunakan analisis regresi linear berganda dengan program SPSS Versi 20. Berdasarkan hasil analisis data, diketahui nilai Adjusted R Square sebesar 0,302. Hal ini menunjukkan variasi variabel pengungkapan CSR atau tanggung jawab sosial dapat dijelaskan sebesar 30,2% oleh variabel ukuran dewan komisaris, independensi dewan komisaris, ukuran komite audit dan keahlian keuangan komite audit sedangkan sisanya sebesar 69,8% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil pengujian hipotesis, diketahui ukuran dewan komisaris berpengaruh positif terhadap pengungkapan CSR, independensi dewan komisaris berpengaruh positif terhadap pengungkapan CSR, ukuran komite audit berpengaruh positif terhadap pengungkapan CSR, dan keahlian keuangan komite audit tidak berpengaruh terhadap pengungkapan CSR. | |||||||||
| Uncontrolled Keywords: | Board Of Commissioners, Audit Committee, Social Responsibility, BEI Tanggung Jawab Sosial, Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Ukuran Komite Audit, Keahlian Keuangan Komite Audit. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | abel mohamad gibran | |||||||||
| Date Deposited: | 04 Jan 2025 12:01 | |||||||||
| Last Modified: | 04 Jan 2025 12:01 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44609 |
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