The Effect of Independent Board of Commissioners, Audit Committee, Public Ownership, and Risk Minimization on Corporate Social Responsibility Disclosure
Case Study on Primary Industry Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022
Abstract
Corporate social responsibility (CSR) refers to a company's efforts to fulfill social and environmental responsibilities. Companies should consider the local community and environment affected by their business activities. Disclosure of CSR information allows the public to evaluate a company's performance based on its positive contribution to society and the environment. This study aims to test the influence of the independent board of commissioners, audit committee, public ownership and risk minimization on CSR disclosure This study applies quantitative methods and data panel regression as analysis techniques, and uses E-views 12 software to process the data. Companies listed on the Indonesia Stock Exchange from 2019 to 2022 are the subjects of this study. The purposive sampling technique was used in this study which produced 19 samples over a period of 4 years with a total of 76 observational data. The findings of this study found that the independent board of commissioners, the audit committee, public ownership and risk minimization simultaneously affect CSR disclosure. Overall, the independent board of commissioners, the audit committee and public ownership do not affect CSR disclosure. On the other hand, CSR disclosure is greatly influenced by risk minimization. This study is aimed at helping investors make better investment decisions. The researcher suggested that the researcher then look at other independent variables that affect CSR disclosure by changing the research object and adding the latest research year.
Keywords-corporate social responsibility disclosure, independent board of commissioners, audit committee, public ownership, risk minimization.
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References
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