PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Adinda Rabiatuladawiyah, . (2025) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of independent commissioner, audit committees, and ownership structure on corporate social responsibility in mining sector companies that have been listed on the Indonesia Stock Exchange for the period 2022-2024. The data sample used in this study was 14 companies with a total of 42 observations using purposive sampling technique. The technique for analyzing data in this study uses the classical assumption test regression model selection test, multiple linear regression test, and hypothesis testing using STATA version 17 and a significance level of 5% (0.05). The results of this study show that (1) independent commissioner has no effect on corporate social responsibility, (2) the audit committee has no effect on corporate social responsibility, (3) managerial ownership has a significant negative effect on corporate social responsibility, (4) institutional ownership has no effect on corporate social responsibility. This research is intended to help investors and the government understand what governance factors in the company can help the company in disclosing corporate social responsibility.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112096] [Pembimbing: Erna Hernawati] [Penguji 1: Amrie Firmansyah] [Penguji 2: Murdhaningsih]
Uncontrolled Keywords: Sustainability, Audit Committee, Independent Commissioner, Ownership Structure, Corporate Social Responsibility
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ADINDA RABIATULADAWIYAH
Date Deposited: 17 Mar 2026 01:21
Last Modified: 17 Mar 2026 01:21
URI: http://repository.upnvj.ac.id/id/eprint/41455

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