PENGARUH KARAKTERISTIK GCG TERHADAP LUAS PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR DI BEI

  • Neli Hajar Universitas Selamat Sri Kendal
Keywords: GCG characteristics, CSR, Manufacturing companies

Abstract

This study aims to determine the effect of the characteristics of GCG/company which consists of the board of commissioners, audit committee, auditors, and public shareholding on the CSR disclosure of manufacturing companies in Indonesia. The population in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI) during 2017. The sample of this study were 87 companies. The sampling technique used in the selection of objects in this study was purposive sampling. Data collection techniques are obtained from the Indonesia Stock Exchange website, namely www.idx.co.id, related company websites and references related to this research as well as the company's official website and various other sources. Hypothesis testing uses multiple linear regression, t test, F test, and determination coefficient test (R2 statistical test). The results showed that the board of commissioners, auditors, and public share ownership had no effect on the extent of CSR disclosure, while the audit committee had an effect on the extent of CSR disclosure. Tests together produce a significant value 0.121> 0.05, with a value of Fcount <Ftable (1.884 <2.71) with a Ftable value df: α, (k-1), (n-k) or 0.05, (4-1), (87-4) = 2.71. So it can be concluded that the Commissioners, Audit Committee, Auditor, and Public Shares simultaneously or together have no effect on the extent of disclosure (CSR).

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Published
2020-11-26