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.
References
Abbas, D. S., Hakim, M. Z., & Nuristianah, N. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage,
Dan Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan
Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017). In Universitas
Muhammadiyah Tangerang.
Amalia, D. (2013). Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure di
Bursa Efek Indonesia. Media Riset Akuntansi, 3(1), 34–47.
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan
Tanggung Jawab Sosial Perusahaan Novita. E-Jurnal Akuntansi, 30(7), 1827–1842. https://doi.org/DOI:
https://doi.org/10.24843/EJA.2020.v30.i07.p16
Asiah, N., & Muniruddin, S. (2018). Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Dan Kepemilikan
Asing terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Mahasiswa Ekonomi
Akuntansi (JIMEKA), 3(2), 1. www.idx.co.id.
Chen, M. (2019). Pengaruh Ukuran Dewan Komisaris Dan Kepemilikan Asing Terhadap Luas Pengungkapan Csr.
EL Muhasaba Jurnal Akuntansi, 10(2), 141–158. https://doi.org/10.18860/em.v10i2.6721
Hitipeuw, S. D., Kuntari, Y., & Triani; (2020). Pengaruh Kepemilikan Saham Publik, Profitabilitas, dan Media
terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Management & Accounting Expose, 3(1), 40–
https://doi.org/10.36441/mae.v3i1.135
Inawati, W. A., & Kurniadi, A. F. (2023). Corporate Social Responsibility Disclosure in Primary Industry: Effect
of Risk, Gender, and Environmental Disclosure. Owner: Riset & Jurnal Akuntansi, 7(3), 2476–2485. https://doi.org/10.33395/owner.v7i3.1578
Indira, M., & Syafruddin, M. (2022). Pengaruh Karakteristik Dewan dan Komite Audit terhadap Tanggung Jawab
Sosial Perusahaan. Diponegoro Journal of Accounting, 11(2), 1–10.
Kurniawan, K. ., & Yuniarta, G. . (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Risk
Minimization terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Profesi, 11(1), 12–
https://doi.org/10.25105/jet.v3i1.16122
Kurniawan, R., & Henny, D. (2023). Pengaruh Ukuran Perusahaan, Profitabilitas, Agresivitas Pajak. dan Risk
minimization Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ekonomi Trisakti, 3(1),
–2040. https://doi.org/10.35313/ialj.v1i3.3524
Majidah, M., & Pangestu, F. I. G. (2022). Determinant Factors of Corporate Social Responsibility Disclosure.
Proceedings of The5thEuropean International Conference on Industrial Engineering and Operations
Management Rome, Italy, 47, 2868–2878. https://doi.org/10.46254/eu05.20220560
Mulyani, S., & Rosharlianti, Z. (2023). Pengaruh board diversity dan kepemilikan saham publik terhadap
pengungkapan corporate social responsibility. Kompartemen : Jurnal Ilmiah Akuntansi, 21(2), 213–224.
https://doi.org/10.30595/kompartemen.v21i2.17688
Napitu, K. T. P., & Siregar, N. Y. (2021). Slack Resources, Komite Audit, Feminisme Dewan Terhadap Kualitas
Pengungkapan Tanggung Jawab Sosial. Jurnal Riset Terapan Akuntansi, 5(1), 27–39.
Putri, T. R., Sari, R. N. dan, & Sari, R. N. (2013). Pengaruh Kepemilikan Asing, Kinerja Lingkungan dan Pengaruh
Politik Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Yang
Terdaftar di Bursa Efek Indonesia. Jurnal Sosial Ekonomi Pembangunan , Tahun III(9), 268–285.
Rahmawati, A. A., & Retnani, E. D. (2021). Pengaruh Leverage , Likuiditas Dan Risk Minimization. Jurnal Ilmu
Dan Riset Akuntansi, 1–18.
Ramadhan, G. H., & Ernaya, H. N. L. (2023). Accounting Student Research Journal. Accounting Student Research
Journal, 2(2), 123–142.
Ratmono, D., Nugrahini, D. E., & Cahyonowati, N. (2021). The Effect of Corporate Governance on Corporate
Social Responsibility Disclosure and Performance. Journal of Asian Finance, Economics and Business,
(2), 933–941. https://doi.org/10.13106/jafeb.2021.vol8.no2.0933
Sajekti, E. M., & Priyadi, M. P. (2019). Pengaruh Faktor Fundamental Dan Mekanisme Corporate Governance
terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi, 8(4), 1–20.
http://journal.umsu.ac.id/index.php/akuntan/article/download/2061/2219
Salsabilla, A. I., Indriani, E., & Kartikasari, N. (2022). Pengaruh Mekanisme Good Corporate Governance
Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan BUMN. Jurnal Riset Mahasiswa
Akuntansi, 2(3), 394–406.
Santioso, L., & Chandra, E. (2012). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Umur Perusahaan dan
Dewan Komisaris Independen Dalam Pengungkapan Corporate Social Responsibility. Jurnal Bisnis Dan
Akuntansi, 14(1), 17–30.
Sembiring, E. R. (2020). Analisis Pengaruh Good Corporate Governance Terhadap Corporate Social
Responsibility. Jurnal Riset Akuntansi & Keuangan, 6(2), 145–168. https://doi.org/10.54367/jrak.v6i2.1055
Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure,
dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI
yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229.
https://doi.org/10.28932/jam.v11i2.1995
Silaban, N. P. S., Aristi, M. D., & Putri, A. A. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Risk
Minimization, Dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility. Jurnal
Ekonomi Trisakti, 2(2), 515–524. https://doi.org/10.25105/jet.v2i2.14210
Sumilat, H., & Destriana, N. (2017). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social
Responsibility. Jurnal Liabilitas, 19(2), 129–140. https://doi.org/10.54964/liabilitas.v3i1.32
Wiyuda, A., & Pramono, H. (2017). Pengaruh Good Corporate Governance, Karakteristik Perusahaan terhadap
Luas Pengungkapan Corporate Social Responsibility pada Perusahaan Terdaftar di BEI. Kompartemen,
