IMPLEMENTASI UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019

Abstract

This study aims to determine the implementation of company size, board size and media disclosure on corporate social responsibility disclosure. The independent variables in this study are company size, board size, and media disclosure, while the dependent variable is disclosure of corporate social responsibility. The data used in this study are secondary data in the form of financial reports and annual reports. The population in this study were all shipping companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019, totaling 13 companies. The sampling technique used purposive sampling, which is selecting samples based on certain criteria in accordance with what the researcher wants. The number of samples obtained in this study were 9 companies with 4 years of observation so that 36 objects of observation were selected. This study uses multiple linear regression analysis techniques with the help of the SPSs program. The results of this study indicate that company size has a significant and significant effect on the disclosure of corporate social responsibility as measured using natural logs, the size of the board of commissioners has no and significant effect on the disclosure of corporate social responsibility as measured by the number of members of the board of commissioners, media disclosure has a significant and significant effect on corporate disclosure. social responsibility which is measured using dummy variables.