Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh proporsi dewan komisaris independen, komite keberlanjutan, keragaman gender, dan eksposur media secara bersama-sama maupun parsial terhadap pengungkapan tanggung jawab sosial perusahaan. populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia selama 3 (tiga) tahun pengamatan terhitung sejak 2019-2021. pengambilan sampel menggunakan metode purposive sampling dengan model regresi logistik untuk menganalisis data. hasil penelitian ini menunjukkan bahwa (1) proporsi dewan komisaris independen, komite keberlanjutan, keragaman gender, eksposur media, ukuran perusahaan, dan profitabilitas secara bersama-sama memiliki pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan, (2) secara parsial, proporsi dewan komisaris independen, komite keberlanjutan, dan ukuran perusahaan berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, dan (3) keragaman gender, eksposur media, dan profitabilitas berpengaruh tidak signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.

This study aims to examine the effect of proportion of independent commissioners, sustainability committee, gender diversity, and media exposure both jointly and separately on the disclosure of corporate social responsibility. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for 3 (three) years of observation from 2019-2021. Sampling used a purposive sampling method with a logistic regression model to analyze the data. The results of this study indicate that (1) the proportion of independent commissioners, sustainability committees, gender diversity, media exposure, company size, and profitability jointly have an influence on the disclosure of corporate social responsibility, (2) partially, the proportion of independent commissioners, sustainability committee, and company size have a significant effect on disclosure of corporate social responsibility, and (3) gender diversity, media exposure, and profitability have no significant effect on disclosure of corporate social responsibility.