%A NIM.: 19108040004 Muskhafifah Zamzatun
%O Pembimbing: Dwi Marlina Wijayanti, S.Pd., M.Sc.
%T PENGARUH CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN CEO POWER SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG LISTING DI INDEKS SRI-KEHATI TAHUN 2017-2021
%X This study aims to determine the effect of Corporate Governance on CSR
disclosure in companies listed on the SRI-KEHATI Index for 2017-2021. This
study also uses a moderating variable, namely CEO Power, to see whether this
variable can moderate the relationship between business expert variables, board
education level, and board age diversity on CSR disclosure. The selection of the
research sample used a purposive sampling method with the final result being 25
companies listed on the SRI-KEHATI Index in the form of unbalance data panels.
The s analysis method used in this research is panel data regression analysis and
Moderated Regression Analysis (MRA) which is measured using Eviews 9
software. The best analysis model chosen in this study is the Random Effect
Model. The results showed that the variables of business experts and board age
diversity had a positive and significant effect on CSR disclosure. On the other
hand, board education level variable has no effect on CSR disclosure. After using
the CEO Power moderating variable, business experts have a negatif and
significant effect on CSR disclosure. As for the educational level of the board and
the diversity of the age of the board has no effect on CSR disclosure.CEO Poweris
unable to moderate the relationship between independent variable on dependent
variable.
%K Pengungkapan CSR, Pakar Bisnis, Tingkat Pendidikan Dewan,
Keragaman Usia Dewan, Variabel Moderasi
%D 2023
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib60649