PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-202

Abstrak

The study aims to determine the effect of the Audit Committee on Disclosure of Corporate Social Responsibility (CSR) in automotive and component companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The independent variable used in this study is the audit committee. The dependent variable used is the disclosure of Corporate Social Responsibility. The data used in this study is secondary data on annual reports of automotive and component companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling method used in this study used a purposive sampling technique. The analytical method used in this study is descriptive statistical analysis and linear regression analysis. The results of the study show that the Audit Committee has a positive effect on the disclosure of corporate social responsibility with a significant value of 0.012. This is because the audit committee in charge of maintaining the credibility of the company's financial reporting will focus on financial reporting concerning the company's operating, investment and funding activities, especially on disclosure of corporate social responsibility.

Kata kunci

• Audit Committee
• Corporate Social Responsibility Disclosure