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Novita, Fahra
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Examining The Corporate Social Responsibility Disclosure Among LQ45 Index Companies Hapsari, Dini Wahjoe; Novita, Fahra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8430

Abstract

Concern for society as a consequence of a company's operations is known as Corporate Social Responsibility (CSR). This research examined the effect of the independent board of commissioners, gender diversity, and educational diversity on CSR disclosure carried out in companies in the non-financial LQ45 index listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling, a total sample of 54 companies from 2019 to 2021. The analysis technique uses a panel data regression model. The results showed that the independent board of commissioners affects CSR disclosure. While gender diversity and educational diversity does not affect CSR disclosure. The independent board of commissioners has carried out its function to supervise and control so that corporate governance runs well. Certainly, this will increase the company's CSR disclosure.
Co-Authors Dini Wahjoe Hapsari