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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN REGULASI PEMERINTAH SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018- 2022)

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This research aims to examine the influence of Good Corporate Governance on the disclosure of Corporate Social Responsibility with government regulations as a moderating variable in food and beverages companies listed on the IDX for the 2018-2022 period. Based on the purposive sampling method, a sample of 19 companies was produced with 76 observations with data sources coming from annual reports and sustainability reports. The data analysis technique uses multiple linear regression analysis with SPSS 23 program tools. The research results show that managerial ownership has an effect on CSR disclosure, institutional ownership has no effect on CSR disclosure, the board of commissioners has no effect on CSR disclosure, the audit committee has an effect on CSR disclosure, the board directors influence CSR disclosure, and government regulations moderate the influence of Good Corporate Governance on Corporate Social Responsibility Disclosure. Keywords: Good Corporate Governance, | Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee, Board of Directors, Government Regulation.

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Detail Information

Series Title

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Call Number

T1562392024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 87 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

654.405

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Manajemen pertanggung jawaban sosial
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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