Antoni R, Stevanus (2023) Pengaruh Profitabilitas, Ukuran Dewan Komisaris, Ukuran Perusahaan Dan Kebijakan Deviden Terhadap Pengungkapan Corporate Social Responsibility (studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2019-2021). Other thesis, Universitas Islam Riau.

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Abstract

Disclosure of Corporate Social Responsibility (CSR) is the industry’s commitment to account for the impact of the company’s operations in social, economic, and environmental aspects as well as ensuring that the company’s operating activities can have a positive impact on the community and surrounding environment. This study aims to examine and analyze the effect variables of profitability, board of commissioners, firm size and dividend policy on the disclosure of corporate social responsibility in mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study were 53 mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using a purposive sampling technique in order to obtain 12 companies that met the criteria during the 2019-2021 time span. Data analysis using multiple linear regression analysis technique. Based on the results of the tests that have been carried out, it shows that the profitability and company size variables significantly affect the disclosure of corporate social responsibility. The variable size of the board of commissioners and dividend policy has no significant effect on the disclosure of corporate social responsibility. Simultaneously, the variables of profitability, board of commissioners, firm size, and dividend policy do not significantly affect the disclosure of corporate social responsibility

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