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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Meri Andani
Sekolah Tinggi Ilmu Ekonomi KBP
Economics, Econometrics & Finance

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FAKTOR YANG MEMPENGARUHI KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN NON KEUANGAN SUBSEKTOR MAKANAN DAN MINUMAN Mike Kusuma Dewi; Meri Andani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.165

Abstract

This study aims to test factors that influence the characteristics of good corporate governance (GCG) against corporate social responsibility (CSR) disclosure in non-financial food and beverage subsectors in the IDX 2016-2020. Based on purposive sampling, the number of Food and Beverage Subsector companies used in the study sample was as many as 12 companies. Hypothesis testing uses regression panel data using the E Views 8.0 program. The results showed that the board of commissioners had a significant positive effect on CSR, Leverage had no effect on CSR and the size of the company had no effect on CSR
Co-Authors Dewi, Mike Kusuma