Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan kinerja lingkungan, kepemilikan saham publik, dan media exposure terhadap corporate social responsibility disclosure (csrd). csrd diukur meggunakan indeks gri 4 yang diambil dari laporan keberlanjutan perusahaan. populasi yang digunakan adalah perusahaan pertambangan yang terdaftar di bursa efek indonesia (bei) tahun 2020-2023. pengambilan sampel menggunakan teknik purposive sampling, sampel yang diperoleh sebanyak 25 perusahaan pertambangan. metode yang digunakan adalah regresi data panel dengan common effect model (cem). hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh dan positif terhadap csrd. kepemilikan saham publik dan media exposure tidak berpengaruh terhadap csrd. kinerja lingkungan, kepemilikan saham publik, dan media exposure secara simultan berpengaruh terhadap corporate social responsibility disclosure.

ABSTRACT This research aims to analyze the influence of implementing environmental performance, public share ownership and media exposure on Corporate Social Responsibility Disclosure (CSRD). CSRD is measured using the GRI 4 index which is taken from company sustainability reports. The population used is mining companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023. Sampling used purposive sampling technique, samples obtained were 25 mining companies. The method used is panel data regression with the Common Effect Model (CEM). The research results show that Environmental Performance have a positive effect on CSRD. Public Share Ownership and Media Exposure have no effect on CSRD. Environmental Performance, Public Share Ownership, and Media Exposure simultaneously influence Corporate Social Responsibility Disclosure.