Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 3 No. 4: Mei 2024

Kinerja Lingkungan, Dewan Komisaris Independen dan Pengungkapan Corporate Social Responsibility: Tinjauan pada Konteks Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia

Muhammad Rinaldi (Universitas Mulawarman)
Sitti Rahma Sudirman (Universitas Mulawarman)
Melda Aulia Ramadhani (Universitas Mulawarman)

Article Info

Publish Date
14 May 2024

Abstract

The objective of this research is to acquire empirical proof regarding the impact of Environmental Performance and Independent Board of Commissioners on Corporate Social Responsibility (CSR) Disclosure. The methodology adopted for sample selection is Purposive Sampling, encompassing a sample size of 18 companies enlisted on the Indonesia Stock Exchange and engaged in PROPER from 2020 to 2022. Findings from this investigation reveal that while Environmental Performance does not exert influence on CSR Disclosure, the presence of an Independent Board of Commissioners yields a positive impact on CSR disclosure.

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Journal Info
Jurnal Ekonomi, Manajemen, Akuntansi
Website

Abbrev

EKOMA

Publisher

CV ULIL ALBAB CORP

Subject

Economics, Econometrics & Finance

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel bidang ekonomi, manajemen, dan akuntansi. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi terbit setahun 2 kali yakni pada bulan juni ...