Ukuran Perusahaan, Komite Audit, dan Kepemilikan Asing: Pengaruhnya Pada Pengungkapan Corporate Social Responsibility
Abstract
This study aims to examine how the influence of company size, audit committee, and foreign ownership on CSR disclosure. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2021. The method of determining the sample in this study used purposive sampling, so that a sample of 40 companies was obtained. Collecting data in this study using non-participant observation methods. This study uses multiple linear analysis techniques to determine the effect of company size, audit committee, and foreign ownership on CSR disclosure. The results of the analysis show that company size and audit committee have an effect on CSR disclosure, while foreign ownership has no effect on CSR disclosure. Research implies the importance for companies to provide information related to CSR disclosure for the sustainability of company operations.
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References
Abidin, J., & Lestari, S. A. (2019). Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility. Owner: Riset & Jurnal Akuntansi, 4(1), 48–57. https://doi.org/10.33395/owner.v4i1.214
Al-waeli, A. J., Rapani, H., & Khalid, A. (2021). The Effect of Corporate Governance Attributes on Corporate Social Responsibility Disclosure in Iraqi Companies: A Literature Review. Journal of Contemporary Issues in Business and Government, 27(02), 2778–2816.
Anto, L. O. (2021). Profitability, Firm Size, Corporate Social Responsibility Disclosure, and Firm Value. Archives of Business Research, 9(9), 76–96. https://doi.org/10.14738/abr.99.10902
Apriyanti, A., & Yuliandhari, W. S. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Sales Growth. E-Proceeding of Management, 5(2), 2433–2440.
Dewi, N. K. D. S., Merawati, L. K., & Tandio, D. R. (2021). Pengaruh Struktur Kepemilikan, Komite Audit, Profil Perusahaan, dan Rasio Aktivitas Terhadap Pengungkapan CSR. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1), 173–184.
Erawati, T., & dkk. (2018). Pengaruh Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responbility Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Riset Akuntansi, 3(1), 136–159.
Estiasih, S. P., Yuniarsih, N., & Wajdi, M. B. N. (2019). The influence of corporate social responsibility disclosure, managerial ownership and firm size on firm value in Indonesia stock exchange. International Journal of Innovation, Creativity and Change, 9(9), 159–171.
Guo, M., & Zheng, C. (2021). Foreign ownership and corporate social responsibility: Evidence from china. Sustainability (Switzerland), 13(2). https://doi.org/10.3390/su13020508
Herdiansyah, I., & Ghozali, I. (2021). Dampak Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan (GCG) Terhadap Kinerja Keuangan Menggunakan Manajemen Laba Sebagai Variabel Mediasi. Diponegoro Journal of Accounting, 10(3), 1–14.
Humairoh, F. (2018). Pengaruh Corporate Social Responsibility Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013--2015. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 15(2), 162–188. https://doi.org/10.25170/balance.v15i2.81
Hutasoit, S., Harahap, K., & Nasution, A. H. (2020). Pengaruh Corporate Social Responsibility Terhadap Earning Quality Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017. JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 8(1), 1–10. https://doi.org/10.24114/jakpi.v8i1.19134
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23, 1932–1954. https://doi.org/10.24843/eja.2018.v23.i03.p12
Kardiyanti, N. K. E., & Dwirandra, A. A. N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338–2350.
Khan, I., Khan, I., & Saeed, B. bin. (2019). Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan. Corporate Social Responsibility and Environmental Management, 26(6), 1371–1381. https://doi.org/10.1002/csr.1753
Lin, C. C., & Nguyen, T. P. (2022). The Impact of Ownership Structure on Corporate Social Responsibility Performance in Vietnam. Sustainability (Switzerland), 14(19), 1–13. https://doi.org/10.3390/su141912445
Listyaningsih, E., Dewi, R., & Baiti, N. (2018). The Effect of Good Corporate Governance on Corporate Social Responsibility Disclosure on Jakarta Islamic Index. Indonesian Journal of Business and Entrepreneurship, 4(3), 273–281. https://doi.org/10.17358/ijbe.4.3.273
Mbekomize, C. J., & Wally-dima, L. (2019). The Impact of Corporate Governance on Corporate Social Responsibility Disclosures: Evidence from Botswana Stock Exchange. Research Journal of Finance and Accounting, 10(20), 50–62. https://doi.org/10.7176/rjfa/10-20-05
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability (Switzerland), 13(15), 1–16. https://doi.org/10.3390/su13158197
Oktavianawati, L., & Sri W., I. F. (2018). Accounting Analysis Journal The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR). Accounting Analysis Journal, 7(2), 119–126. https://doi.org/10.15294/aaj.v7i2.23738
Panjaitan, D. R., & Andayani, W. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Corporate Social Responsibility. Skirpsi.
Pinheiro, B. G., Soares, R. A., & de Abreu, M. C. S. (2022). Exploring the Role of Ownership Structure in Decisions on Employee-Oriented Corporate Social Responsibility Practices. Revista Brasileira de Gestao de Negocios, 24(4), 655–674. https://doi.org/10.7819/rbgn.v24i4.4199
Prastuti, M. C., & Budiasih, I. G. A. N. (2019). Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan. E-Jurnal Akuntansi, 27(2), 1365–1393. https://doi.org/10.24843/eja.2019.v27.i02.p20
Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh karakteristik komite audit terhadap pengungkapan CSR dengan keberadaan manajemen risiko sebagai variabel intervening. Diponegoro Journal of Accounting, 10, 1–13.
Ramadhani, C. F., & Agustina, L. (2019). The Influence of Company Characteristics on Corporate Social Responsibility Disclosure In Manufacturing Companies Listed on The Idx. Accounting Analysis Journal, 8(1), 24–30. https://doi.org/10.36418/syntax-idea.v3i3.1097
Rivandi, M., & Putra, R. J. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. Owner: Riset & Jurnal Akuntansi, 5(2), 513–524. https://doi.org/10.33395/owner.v5i2.468
Salehi, M., Tarighi, H., & Rezanezhad, M. (2019). Empirical study on the effective factors of social responsibility disclosure of Iranian companies. Journal of Asian Business and Economic Studies, 26(1), 34–55. https://doi.org/10.1108/jabes-06-2018-0028
Samalam, A. G., Krisnanto, B., Sasmita, H., Saeni, N., & Rosanti, N. (2022). Institutional Ownership and Foreign Ownership on CSR Disclosure: Evidence from Mining companies in Indonesia. Point of View Research Management, 3(1), 55–69. http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/184
Sari, R. (2021). Point of View Research Accounting and Auditing The effect of company size, profitability, and international share ownership on corporate social responsibility disclosure. Point of View Research Accounting and Auditing, 2(1), 35–42. https://journal.accountingpointofview.id/index.php/povraa
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Aruan, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Ukuran Komite Audit Terhadap Pengungkapan CSR. Jurnal Edukasi, 8(2), 59–68.
Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572–590. https://doi.org/10.24034/j25485024.y2018.v2.i4.4036
Tarigan, Y., & Adisaputra, D. (2020). Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(2), 163–170. https://doi.org/10.30871/jaemb.v8i2.2089
Teng, S. H., Cahyani, A., Isabella, S. O., & Aisyah, F. E. (2022). Pengaruh Profitabolitas, Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan CSR di Perusahaan Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2019. Owner: Riset & Jurnal Akuntansir, 6(2), 1464–1474. https://doi.org/10.33395/owner.v6i2.768
Tran, Q. T., Vo, T. D., & Le, X. T. (2021). Relationship Between Profitability and Corporate Social Responsibility Disclosure: Evidence from Vietnamese Listed Banks. Journal of Asian Finance, Economics and Business, 8(3), 875–883. https://doi.org/10.13106/jafeb.2021.vol8.no3.0875
Urbanek, P. (2020). Reform of the higher education system in Poland from the perspective of agency theory. European Journal of Higher Education, 10(2), 130–146. https://doi.org/10.1080/21568235.2018.1560344
Utamie, D. N., Akram, & Nugraha Ardana Putra, I. N. (2020). Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018. E-Jurnal Akuntansi, 30(1), 265–276. https://doi.org/10.24843/eja.2020.v30.i01.p20
Velayutham, E. (2022). The Influence of Corporate Governance on Corporate Social Responsibility: Evidence from an Emerging Market. Vavuniya Journal of Business Management, 5(1), 1–22. https://doi.org/10.1177/22785337221113169
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117.
Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh Ukuran Perusahaan , Proporsi Dewan Komisaris Independen , dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(2), 1826–1856.
Windra Lorna Pramesti, A. A., & Budiasih, I. G. A. N. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 30(4), 1006. https://doi.org/10.24843/eja.2020.v30.i04.p17
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(2), 1445–1472. https://doi.org/10.24843/EJA.2018.v22.i02.p23
Yanti, N. L. E. K., Made, E. D., & Pramesti, I. G. A. A. (2021). Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1), 42–51.
Al-waeli, A. J., Rapani, H., & Khalid, A. (2021). The Effect of Corporate Governance Attributes on Corporate Social Responsibility Disclosure in Iraqi Companies: A Literature Review. Journal of Contemporary Issues in Business and Government, 27(02), 2778–2816.
Anto, L. O. (2021). Profitability, Firm Size, Corporate Social Responsibility Disclosure, and Firm Value. Archives of Business Research, 9(9), 76–96. https://doi.org/10.14738/abr.99.10902
Apriyanti, A., & Yuliandhari, W. S. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Sales Growth. E-Proceeding of Management, 5(2), 2433–2440.
Dewi, N. K. D. S., Merawati, L. K., & Tandio, D. R. (2021). Pengaruh Struktur Kepemilikan, Komite Audit, Profil Perusahaan, dan Rasio Aktivitas Terhadap Pengungkapan CSR. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1), 173–184.
Erawati, T., & dkk. (2018). Pengaruh Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responbility Dengan Profitabilitas Sebagai Variabel Moderating. Jurnal Riset Akuntansi, 3(1), 136–159.
Estiasih, S. P., Yuniarsih, N., & Wajdi, M. B. N. (2019). The influence of corporate social responsibility disclosure, managerial ownership and firm size on firm value in Indonesia stock exchange. International Journal of Innovation, Creativity and Change, 9(9), 159–171.
Guo, M., & Zheng, C. (2021). Foreign ownership and corporate social responsibility: Evidence from china. Sustainability (Switzerland), 13(2). https://doi.org/10.3390/su13020508
Herdiansyah, I., & Ghozali, I. (2021). Dampak Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan (GCG) Terhadap Kinerja Keuangan Menggunakan Manajemen Laba Sebagai Variabel Mediasi. Diponegoro Journal of Accounting, 10(3), 1–14.
Humairoh, F. (2018). Pengaruh Corporate Social Responsibility Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013--2015. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 15(2), 162–188. https://doi.org/10.25170/balance.v15i2.81
Hutasoit, S., Harahap, K., & Nasution, A. H. (2020). Pengaruh Corporate Social Responsibility Terhadap Earning Quality Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017. JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 8(1), 1–10. https://doi.org/10.24114/jakpi.v8i1.19134
Irmayanti, K. N. D., & Mimba, N. P. S. H. (2018). Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 23, 1932–1954. https://doi.org/10.24843/eja.2018.v23.i03.p12
Kardiyanti, N. K. E., & Dwirandra, A. A. N. B. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR. E-Jurnal Akuntansi, 30(9), 2338–2350.
Khan, I., Khan, I., & Saeed, B. bin. (2019). Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan. Corporate Social Responsibility and Environmental Management, 26(6), 1371–1381. https://doi.org/10.1002/csr.1753
Lin, C. C., & Nguyen, T. P. (2022). The Impact of Ownership Structure on Corporate Social Responsibility Performance in Vietnam. Sustainability (Switzerland), 14(19), 1–13. https://doi.org/10.3390/su141912445
Listyaningsih, E., Dewi, R., & Baiti, N. (2018). The Effect of Good Corporate Governance on Corporate Social Responsibility Disclosure on Jakarta Islamic Index. Indonesian Journal of Business and Entrepreneurship, 4(3), 273–281. https://doi.org/10.17358/ijbe.4.3.273
Mbekomize, C. J., & Wally-dima, L. (2019). The Impact of Corporate Governance on Corporate Social Responsibility Disclosures: Evidence from Botswana Stock Exchange. Research Journal of Finance and Accounting, 10(20), 50–62. https://doi.org/10.7176/rjfa/10-20-05
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506
Nguyen, T. H., Vu, Q. T., Nguyen, D. M., & Le, H. L. (2021). Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam. Sustainability (Switzerland), 13(15), 1–16. https://doi.org/10.3390/su13158197
Oktavianawati, L., & Sri W., I. F. (2018). Accounting Analysis Journal The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR). Accounting Analysis Journal, 7(2), 119–126. https://doi.org/10.15294/aaj.v7i2.23738
Panjaitan, D. R., & Andayani, W. (2020). Pengaruh Good Corporate Governance terhadap Pengungkapan Corporate Social Responsibility. Skirpsi.
Pinheiro, B. G., Soares, R. A., & de Abreu, M. C. S. (2022). Exploring the Role of Ownership Structure in Decisions on Employee-Oriented Corporate Social Responsibility Practices. Revista Brasileira de Gestao de Negocios, 24(4), 655–674. https://doi.org/10.7819/rbgn.v24i4.4199
Prastuti, M. C., & Budiasih, I. G. A. N. (2019). Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan. E-Jurnal Akuntansi, 27(2), 1365–1393. https://doi.org/10.24843/eja.2019.v27.i02.p20
Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh karakteristik komite audit terhadap pengungkapan CSR dengan keberadaan manajemen risiko sebagai variabel intervening. Diponegoro Journal of Accounting, 10, 1–13.
Ramadhani, C. F., & Agustina, L. (2019). The Influence of Company Characteristics on Corporate Social Responsibility Disclosure In Manufacturing Companies Listed on The Idx. Accounting Analysis Journal, 8(1), 24–30. https://doi.org/10.36418/syntax-idea.v3i3.1097
Rivandi, M., & Putra, R. J. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. Owner: Riset & Jurnal Akuntansi, 5(2), 513–524. https://doi.org/10.33395/owner.v5i2.468
Salehi, M., Tarighi, H., & Rezanezhad, M. (2019). Empirical study on the effective factors of social responsibility disclosure of Iranian companies. Journal of Asian Business and Economic Studies, 26(1), 34–55. https://doi.org/10.1108/jabes-06-2018-0028
Samalam, A. G., Krisnanto, B., Sasmita, H., Saeni, N., & Rosanti, N. (2022). Institutional Ownership and Foreign Ownership on CSR Disclosure: Evidence from Mining companies in Indonesia. Point of View Research Management, 3(1), 55–69. http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/184
Sari, R. (2021). Point of View Research Accounting and Auditing The effect of company size, profitability, and international share ownership on corporate social responsibility disclosure. Point of View Research Accounting and Auditing, 2(1), 35–42. https://journal.accountingpointofview.id/index.php/povraa
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Aruan, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Ukuran Komite Audit Terhadap Pengungkapan CSR. Jurnal Edukasi, 8(2), 59–68.
Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572–590. https://doi.org/10.24034/j25485024.y2018.v2.i4.4036
Tarigan, Y., & Adisaputra, D. (2020). Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(2), 163–170. https://doi.org/10.30871/jaemb.v8i2.2089
Teng, S. H., Cahyani, A., Isabella, S. O., & Aisyah, F. E. (2022). Pengaruh Profitabolitas, Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan CSR di Perusahaan Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2019. Owner: Riset & Jurnal Akuntansir, 6(2), 1464–1474. https://doi.org/10.33395/owner.v6i2.768
Tran, Q. T., Vo, T. D., & Le, X. T. (2021). Relationship Between Profitability and Corporate Social Responsibility Disclosure: Evidence from Vietnamese Listed Banks. Journal of Asian Finance, Economics and Business, 8(3), 875–883. https://doi.org/10.13106/jafeb.2021.vol8.no3.0875
Urbanek, P. (2020). Reform of the higher education system in Poland from the perspective of agency theory. European Journal of Higher Education, 10(2), 130–146. https://doi.org/10.1080/21568235.2018.1560344
Utamie, D. N., Akram, & Nugraha Ardana Putra, I. N. (2020). Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018. E-Jurnal Akuntansi, 30(1), 265–276. https://doi.org/10.24843/eja.2020.v30.i01.p20
Velayutham, E. (2022). The Influence of Corporate Governance on Corporate Social Responsibility: Evidence from an Emerging Market. Vavuniya Journal of Business Management, 5(1), 1–22. https://doi.org/10.1177/22785337221113169
Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117.
Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh Ukuran Perusahaan , Proporsi Dewan Komisaris Independen , dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(2), 1826–1856.
Windra Lorna Pramesti, A. A., & Budiasih, I. G. A. N. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 30(4), 1006. https://doi.org/10.24843/eja.2020.v30.i04.p17
Wulandari, A. A. A. I., & Sudana, I. P. (2018). Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 22(2), 1445–1472. https://doi.org/10.24843/EJA.2018.v22.i02.p23
Yanti, N. L. E. K., Made, E. D., & Pramesti, I. G. A. A. (2021). Pengaruh Ukuran Perusahan, Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage, Dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1), 42–51.
Published
2024-11-20
How to Cite
HARAHAP, Daffa Fauzan; BUDIASIH, I Gusti Ayu Nyoman.
Ukuran Perusahaan, Komite Audit, dan Kepemilikan Asing: Pengaruhnya Pada Pengungkapan Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 10, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/101189>. Date accessed: 28 nov. 2024.
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