Pengaruh Komisaris Independen Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR)
Abstract
This study aims to determine the influence of independent commissioners and audit committees on corporate social responsibility (CSR) disclosure. This research is a quantitative research with an explanatory type of research that explains the influence between variables X1, X2 and Y. The population in this study is 40 mining companies for the 2018-2022 period with 150 annual report data. This sampling uses saturated samples. This research uses secondary data obtained from the annual report of mining companies from the Indonesia Stock Exchange for the period 2018-2022. The data analysis used in this study is multiple linear repression, the independent variables in this study are independent commissioners and audit committees. The dependent variable in this study is corporate social responsibility (CSR). Based on the results of research analysis, it shows that simultaneously the Commissioner has an influence on Corporate Social Responsibility and the Audit Committee has no influence on Corporate Social Responsibility.
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