PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023)
Kata Kunci:
Independent Board Of Commissioners, Audit Committee, Institutional Ownership Structure, Corporate Social ResponsibilityAbstrak
This study aims to examine the variables of the independent board of commissioners, audit committee, and institutional ownership structure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses quantitative methods from secondary data obtained from annual reports and corporate sustainability reports published on the website www.idx.co.id and the website of each company. The sample used in the study was 30 companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 using purposive sampling technique. Processing of
data obtained using the SPSS 25.0 application. The results showed that the independent board of commissioners, audit committee, and institutional ownership structure had a negative and insignificant effect on corporate social responsibility.
