THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE(A CASE STUDY OF INDONESIAN AND MALAYSIAN COMPANIES)

MUHAMMAD DAFFA RAHADIAN (2023) THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE(A CASE STUDY OF INDONESIAN AND MALAYSIAN COMPANIES). S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara mekanisme tata kelola perusahaan dan pengungkapan tanggung jawab sosial perusahaan sebagai variabel dependen di Indonesia dan Malaysia. Data penelitian diperoleh data sekunder yaitu perusahaan yang terdaftar di BEI dan Bursa Malaysia periode 2017-2021 yang menerbitkan annual reporting dan sustainability reporting. Variabel independen yang digunakan dalam penelitian ini adalah ukuran dewan direksi, rapat dewan direksi, jenis kelamin proposisi dewan direksi, ukuran komite audit, dan rapat komite audit. Berbeda dengan hasil ukuran direksi lainnya, rapat direksi, jenis kelamin proposisi dewan direksi dan rapat komite audit tidak berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.

Item Type: Thesis (S1)
Uncontrolled Keywords: board of directors size, board of directors meetting, board of director proposition gender , audit committee size, audit committee meeting, corporate social responsibility disclosure
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Aidilla Qurotianti
Date Deposited: 24 Oct 2023 07:31
Last Modified: 24 Oct 2023 07:31
URI: https://etd.umy.ac.id/id/eprint/41037

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