Pengaruh Ukuran Dewan Komisaris, Kepemilikan Institusional, Leverage Dan Size Terhadap Pengungkapan Corporate Social Responsibility
Daftar Isi:
- This study aims to determine the effect of independent variables on the dependent variable. The independent variables are board size, institutional ownership, leverage and size while the dependent variable is Disclosure of Corporate Social Responsibility. Research sample in manufacturing companies with a total of 346 observations. Data were analyzed using multiple linear regression. Based on the results of the study it was concluded that the size of the board of commissioners and size had a significant effect on disclosure of Corporate Social Responsibility, while institutional ownership and leverage had no effect on Corporate Social Responsibility. Keywords: board of commissioners size, institutional ownership, leverage, size, Corporate Social Responsibility.