PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT, PROFIL PERUSAHAAN DAN RASIO AKTIVITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Abstract

The purpose of this study was to determine the influence of management ownership, public share ownership, audit committee, company profile, and activity ratio to corporate social responsibility disclosure on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population of this research is a manufacturing company registered in the IDX in 2017-2019 as many as 156 companies. The samples in this study were 59 companies with 3 years of research determined based on purposive sampling method. The analytical tool used to test hypotheses is multiple linear regression analysis techniques. The results showed that management ownership is proxied by percentage of shares owned by management, public share ownership is proxied by the percentage of the company's share ownership by the public of the total shares outstanding, company profile is proxied by dummy variable, and activity ratio is proxied by total asset turnover had no effect on corporate social responsibility disclosure while the audit committee is proxied by number of audit committee members had a positive effect on corporate social responsibility disclosure.