Pengaruh Ukuran Dewan Komisaris, Kepemilikan Saham Pemerintah, dan Profitabilitas Terhadap Pengungkapan Corporate Sosial Responsibility pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022

Abstract

The purpose of the study is to determine the influence of government stocks, committee sizes, and profitability on corporate social responsibility. The sample of companies is SOEs listed on the IDX from 2018 to 2022. Currently, there are 27 state-owned companies listed on the IDX. There are about seventeen state-owned companies that are the research sample. The sampling technique is purposive sampling. The data used in this study is second-order data. The research data is sourced from the www.idx.co.id website. The data obtained and collected were then processed using SPSS version 27. The results of the study show that the Size of the Board of Commissioners and Profitability have a positive and significant influence on Corporate Social Responsibility. Simultaneously, the size of the Board of Commissioners, Government Share Ownership, and Profitability have a non-significant effect on the disclosure of corporate social responsibility.