TY  - THES
A1  - mohamad gibran, abel
KW  - Board Of Commissioners
KW  -  Audit Committee
KW  -  Social Responsibility
KW  -  BEI
Tanggung Jawab Sosial
KW  -  Ukuran Dewan Komisaris
KW  -  Independensi
Dewan Komisaris
KW  -  Ukuran Komite Audit
KW  -  Keahlian Keuangan Komite Audit.
UR  - https://eprints.untirta.ac.id/44609/
N1  - 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.
TI  - 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)
EP  - 115
ID  - eprintuntirta44609
Y1  - 2024///
PB  - UNIVERSITAS SULTAN AGENG TIRTAYASA
AV  - restricted
M1  - sarjana
N2  - 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.
ER  -