Pengaruh Profitabilitas, Tipe Industri, Kepemilikan Saham Publik dan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility

Profitabilitas, Tipe Industri, Kepemilikan Saham Publik, Komisaris Independen

Abstract

this test aims to examine the effect of profitability, industri type, public share ownership, independen commissioners on partial and simultaneous disclosure of corporate social responsibility, especially in manufacturing companies in the various industrial subsectors listed on the Indonesia Stock Exchange for the 2020-2022 period. The research method used is a purposive sampling method with a quantitative approach, using secondary data. The samples used were 11 companies. The analytical method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the variables of profitability and independen commissoners have an effect on the disclosure of corporate social responsibility, while the variable types of industry and public share ownership have no effect on the disclosure of corporate social responsibility. Howerver, profitability, industry type, public share ownership, independent commissioners simultaneously/simultaneous effect on corporate social responsibility