Pengaruh ukuran perusahaan, good corporate governance, dan profitabilitas terhadap pengungkapan corporate social responsibility
P Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Good Corporate Governance, Dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Variabel dependen penelitian ini adalah pengungkapan corporate social responsibility. Variabel independen dalam penelitian ini adalah ukuran perusahaan, good corporate governance yang di proksikan dengan komisaris independen dan komite audit, profitabilitas. Penelitian ini menggunakan data sekunder. Pengambilan sampel menggunakan metode purposive sampling dengan mengambil perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Total perusahaan yang menjadi sampel penelitan adalah 8 perusahaan dengan periode penelitian dari tahun 2017 sampai 2021, sehingga diperoleh 40 sampel. Penelitian ini menggunakan metode regresi linier berganda dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan komite audit berpengaruh positif terhadap pengungkapan corporate social responsibility. Komisaris independen dan profitabilitas tidak berpengaruh terhadap pengungkapan corporate social responsibility.
T This study aims to determine the effect of company size, good corporate governance, and profitability on corporate social responsibility disclosure. The dependent variable of this research is corporate social responsibility disclosure. The independent variables in this study are company size, good corporate governance which is proxied by independent commissioners and audit committees, profitability. This study uses secondary data. Sampling using purposive sampling method by taking the mining sector companies listed on the Indonesia Stock Exchange. The total companies that became the research sample were 15 companies with a research period from 2017 to 2021, so that 75 samples were obtained. This research uses multiple linear regression method using SPSS 25 software. The results showed that the size of the company and the audit committee had a positive effect on the disclosure of corporate social responsibility. Independent commissioners and profitability has no effect on the disclosure of corporate social responsibility