PERAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN: BUKTI DARI PERUSAHAAN TERCATAT DI BURSA EFEK INDONESIA

Abstract

The purpose of this study is to examine the influence of board characteristics on CSR disclosure. Board characteristics are divided into three variables: Board Independence, Board Size, and Board Committees. The sample of this study was companies listed on the Indonesia Stock Exchange (IDX) that submitted sustainability reports during 2021-2023, resulting in 186 samples. The hypothesis testing tool used was logistic regression because the CSR disclosure variable, which is the dependent variable, uses categorical data. The results show that the number of board committees influences a company's CSR disclosure. Board committees play a significant role in CSR disclosure. This is because the board committees consisting of the Company are limited to compliance only, and the board committee's function is only to monitor the Company's performance by reviewing internal controls, and the quality of financial reporting has been determined