Pengaruh Investment Account Holder dan Ukuran Perusahaan terhadap Tingkat Pengungkapan Corporate Social Responsibility dengan Corporate Governance Index sebagai Variabel Moderating

Aritonang, Intan Lorensa (2023) Pengaruh Investment Account Holder dan Ukuran Perusahaan terhadap Tingkat Pengungkapan Corporate Social Responsibility dengan Corporate Governance Index sebagai Variabel Moderating. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose : This study aims to test and analyze the relationship between Investment Account Holder and Firm Size on the Level of Corporate Social Responsibility Disclosure with Corporate Governance Index as moderation. Study design/methodology/approach : This research was conducted using purposive sampling technique. This research data covers 250 observations focusing on Indonesian Conventional Commercial Banks with 50 research samples during 2018 - 2022. The author tests the hypothesis using a panel data regression model with the E-views tool. Findings : The results of this study found that investment account holder has a positive and statistically insignificant effect on the level of corporate social responsibility disclosure, while firm size has a positive and statistically significant effect on the level of corporate social responsibility disclosure, as for investment account holder with corporate governance index does not moderate the level of corporate social responsibility disclosure, but for firm size with corporate governance index moderates the level of corporate social responsibility disclosure. Originality/values : This research focuses on the level of Corporate Social Responsibility Disclosure where this research is a new research that discusses the relationship between Investment Account Holder and Corporate Governance Index in Indonesian Conventional Commercial Banks.

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