Pengaruh Mekanisme Corporate Governance Dan Struktur Kepemilikan Saham Terhadap Pengungkapan Corporate Social Responcibility Studi empiris pada Perusahaan non-keuangan sektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Corporate Social Responsibility (CSR) is a design that is considered a form of corporate social responsibility to stakeholders and the environment in all aspects of company activities to actively contribute to environmental protection in order to achieve sustainable development. However, there are still many companies that only voluntarily disclose CSR in their annual reports as a formality to comply with existing laws. This resulted in various unfavorable responses from the public, so this study was intended to determine the extent of the influence of the Boar d of Commissioners, Audit Committee, Foreign Owners and Public Shares Ownership on CSR disclosure. This study uses a quantitative method with the data used is the company's annual report published by the Indonesia Stock Exchange website. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. By using purposive sampling technique, 14 companies were obtained as samples in this study. The data analysis technique uses multiple linear analysis with the help of the SPSS 24 program. The results of the study show that partially the Board of Commissioners has a significant effect on Corporate Social Responsibility (CSR) Disclosures, while the Audit Committee, Foreign Ownership and Public Shares have no partial effect on Corporate Social Responsibility (CSR) Disclosures. As for the results of the simultaneous test of the Board of Commissioners, the Audit Committee, Foreign Ownership and Public Shareholding have a significant effect on the Disclosure of Corporate Social Responsibility (CSR).