Pengaruh Firm Characteristics, Ukuran Dewan Komisaris, dan Profitabilitas pada Pengungkapan Corporate Social Responsibility Perusahaan Subsektor Property dan Real Estate di Bursa Efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan (size dan age), ukuran dewan komisaris, dan profitabilitas terhadap pengungkapan corporate social responsibility. Objek dalam penelitian ini berjumlah 36 Perusahaan Subsektor Property dan Real Estate di Bursa Efek Indonesia dengan data sebanyak 180 selama periode 2015 hingga 2019. Analisis dengan pooled OLS regression. Hasil analisis menunjukkan ukuran perusahaan berpengaruh positif terhadap pengungkapan corporate social responsibility, umur perusahaan, berpengaruh negatif, sedangkan ukuran dewan komisaris dan profitabillitas tidak berpengaruh.
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