Pengaruh Kinerja Lingkungan, Profitabilitas, Proporsi Dewan Komisaris Independen Dan Independensi Komite Audit Terhadap Pengungkapan CSR

Abstract

This study aims to determine the effect of environmental performance, profitability, proportion of independent commissioners, and independence of audit committee on corporate social responsibility disclosure in manufacturing companies, especially in the consumer non-cycals, basic materials, healthcare, and industrialist subsectors listed on the Indonesia Stock Exchange in 2016-2019. The total sample of this study was 29 companies with 4 years of observation, so the number of observations was 116. The data used is secondary data taken directly from www.idx.co.id website. The analysis technique in this study uses a statistical approach, namely the multiple linear regression method. Based on statistical tests conducted, the results show that some of the influences on environmental performance, profitability, and the proportion of independent commissioners have a significant positive effect on corporate social responsibility disclosure, while the independence of the audit committee does not have a significant positive effect on corporate social responsibility disclosure