PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI

Authors

  • wiwik saraswati Universitas Balikpapan
  • Ita Yuni Kartika Universitas Balikpapan
  • Septiana Rahmasari Universitas Balikpapan

Keywords:

Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee,Corporate Social Responsibility

Abstract

The Effect of Good Corporate Governance on Corporate Social Responsibility in Mining Companies Listed on the BEI . Supervisors: Wiwik Saraswati and Ita Yuni Kartika. This study aims to determine the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committees on Corporate Social Responsibility based on Global Reporting Initiative (GRI). The data used in this research is secondary data and the sampling technique uses purposive sampling method. The research data are mining companies listed on the Indonesia Stock Exchange (IDX). The data analysis method uses multiple linear regression. The results of the analysis show that managerial ownership has no effect on Corporate Social Responsibility. Institutional ownership has a significant effect on Corporate Social Responsibility. The board of independent commissioners has no effect on Corporate Social Responsibility. While the audit committee has a significant effect on Corporate Social Responsibility.

Author Biographies

wiwik saraswati, Universitas Balikpapan

Program Studi Akuntansi

Ita Yuni Kartika, Universitas Balikpapan

akuntansi

Downloads

Published

2024-12-08