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

Muskhafifah Zamzatun, NIM.: 19108040004 (2023) 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. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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