Alodia Daliman, Elvia
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PENGARUH POLITICAL CONNECTION, GOOD CORPORATE GOVERNANCE, DAN MEDIA EXPOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA PERUSAHAAN PERBANKAN DI BEI Alodia Daliman, Elvia; Satria, Hendy; Afriyadi, Afriyadi
EKONOMIKA Vol 7 No 2 (2024): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v7i2.2453

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh political connection, good corporate governance, dan media exposure terhadap corporate social responsibility disclosure (CSRD) pada perusahaan perbankan di BEI. Pada variabel good corporate governance menggunakan dua struktur, yaitu kepemilikan institusional dan komite audit. Data yang digunakan pada penelitian ini adalah data sekunder dengan sampel berupa perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebanyak 26 perusahaan dengan periode pengamatan dari tahun 2021-2023. Pemilihan sampel dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan aplikasi Eviews 10. Hasil dari penelitian ini menunjukkan bahwa political connection dan media exposure secara parsial berpengaruh positif dan signifikan terhadap CSRD. Pada variabel kepemilikan institusional dan komite audit secara parsial tidak berpengaruh signifikan terhadap CSRD. Political connection, kepemilikan institusional, komite audit, dan media exposure berpengaruh secara simultan terhadap CSRD. Kata Kunci: Political Connection, Kepemilikan Institusional, Komite Audit, Media Exposure, Corporate Social Responsibility Disclosure (CSRD) Abstract The purpose of this study is to determine the effect of political connection, good corporate governance, and media exposure on corporate social responsibility disclosure (CSRD) in banking companies on the IDX. The good corporate governance variable uses two structures, namely institutional ownership and audit committee. The data used in this study are secondary data with a sample of 26 banking companies listed on the Indonesia Stock Exchange with an observation period from 2021-2023. Sample selection using purposive sampling method. The analysis method used in this research is multiple linear regression analysis using the Eviews 10 application. The results of this study indicate that political connection and media exposure partially have a positive and significant effect on CSRD. The institutional ownership and audit committee variables partially have no significant effect on CSRD. Political connection, institutional ownership, audit committee, and media exposure simultaneously affect CSRD. Keywords: Political Connection, Institutional Ownership, Audit Committee, Media Exposure, Corporate Social Responsibility Disclosure (CSRD)