Open AccessThe Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility
Author(s) -
Jaenal Abidin,
Siska Anggun Lestari
Publication year - 2020
Publication title -
owner
Language(s) - English
Resource type - Journals
eISSN - 2548-9224
pISSN - 2548-7507
DOI - 10.33395/owner.v4i1.214
Subject(s) - accounting , audit committee , stock exchange , business , corporate social responsibility , audit , annual report , public relations , finance , political science
The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.