Pengaruh Ukuran Dewan Komisaris Independen sebagai Moderator Hubungan Ukuran Perusahaan (Size) terhadap Pengungkapan Corporate Social Responsibility

Authors

  • Wahyu Prasetya Fakultas Ekonomi dan Bisnis, Universitas Kristen Krida Wacana Jakarta, Indonesia
  • Deni Pratama Sari Fakultas Ekonomi dan Bisnis, Universitas Kristen Krida Wacana Jakarta, Indonesia

DOI:

https://doi.org/10.31004/jptam.v6i1.3408

Keywords:

Ukuran Perusahaan, Ukuran Dewan Komisaris Independen dan Pengungkapan Corporate Social Responsibility

Abstract

Penelitian bertujuan untuk mengetahui pengaruh moderasi ukuran dewan komisaris independen pada hubungan pengaruh ukuran perusahaan terhadap kegiatan tanggung jawab sosial perusahaan. Alasan yang melatar belakangi adalah bahwa mengkaji ukuran perusahaan sebagai salah satu faktor penentu menentukan CSR tidak cukup. Sehingga dalam membahas ukuran perusahaan terhadap CSR perlu juga mempertimbangkan variabel lainnya seperti ukuran komisaris independen. Penelitian ini menggunakan sampel perusahaan disektor sektor kimia, sektor semen, sektor keramik, sektor pakan ternak, sektor otomotif yang tercatat di Bursa Efek Indonesia periode 2016-2018. Dari analisis data diketahui bahwa ukuran perusahaan dan ukuran dewan komisaris independen berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Selain itu, terdapat bukti bahwa ukuran dewan komisaris independen mampu memoderasi pengaruh ukuran perusahaan terhadap pengungkapan corporate social responsibility. 

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Published

26-03-2022

How to Cite

Prasetya, W. ., & Sari, D. P. . (2022). Pengaruh Ukuran Dewan Komisaris Independen sebagai Moderator Hubungan Ukuran Perusahaan (Size) terhadap Pengungkapan Corporate Social Responsibility. Jurnal Pendidikan Tambusai, 6(1), 3391–3399. https://doi.org/10.31004/jptam.v6i1.3408

Issue

Vol. 6 No. 1 (2022): April 2022

Section

Articles of Research

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