Dampak Board Independence, Foreign Ownership, dan CEO Duality terhadap Corporate Social Responsibility Disclosure pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2018-2022
DOI:
https://doi.org/10.30872/jkin.v22i1.15424Keywords:
Board Independence, Foreign Ownership, CEO Duality, Corporate Social Responsibility Disclosure, Regresi Data PanelAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh Board Independence, Foreign Ownership, dan CEO Duality terhadap Corporate Social Responsibility Disclosure pada Perusahaan Sub Sektor Perbankan yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data berasal dari data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari situs resmi BEI (www.idx.co.id). Adapun populasi penelitian mencakup 47 perusahaan sub sektor perbankan yang terdaftar di BEI, dan melalui teknik purposive sampling, diperoleh 46 perusahaan sebagai sampel yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa Board independence memiliki pengaruh positif dan signifikan terhadap corporate social responsibility disclosure. Foreign ownership berkontribusi negatif dan signifikan. CEO duality terbukti memiliki pengaruh positif dan signifikan terhadap corporate social responsibility disclosure
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