relation: https://eprints.untirta.ac.id/44609/ title: 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) creator: mohamad gibran, abel subject: HF5601 Accounting description: 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. date: 2024 type: Thesis type: PeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/44609/1/Abel%20Mohamad%20Gibran_5552170052_.Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/2/Abel%20Mohamad%20Gibran_5552170052_.CP.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/4/Abel%20Mohamad%20Gibran_5552170052_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/5/Abel%20Mohamad%20Gibran_5552170052_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/6/Abel%20Mohamad%20Gibran_5552170052_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/7/Abel%20Mohamad%20Gibran_5552170052_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/8/Abel%20Mohamad%20Gibran_5552170052_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/9/Abel%20Mohamad%20Gibran_5552170052_Lamp.pdf format: text language: en identifier: https://eprints.untirta.ac.id/44609/10/Abel%20Mohamad%20Gibran_5552170052_01.pdf identifier: 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.