THE EFFECT OF THE BOARD OF DIRECTORS, THE COMPENSATION OF THE BOARD OF DIRECTORS, AND THE COMPANY'S SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Tujuan penelitian yaitu untuk membuktikan pengaruhusia dewan direksi, besaran kompensasi dewan direksi dan ukuran perusahaan terhadap pengungkapan corporate social responsibility perusahaan manufaktur. Populasi dan sampel penelitian yaitu perusahaan manufaktur yang terdaftar di BEI selama tahun 2015-2018. Berdasarkan teknik pengampilan sampel dengan metode Puposive sampling jumlah sampel yang digunakan sebanyak 34 perusahaan dengan unit sampel sebanyak 136. Metode statistik yang digunakan yaituregresi berganda. Hasil penelitian membuktikan bahwa besaran kompensasi dewan direksi dan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR perusahaan, sedangkan usia dewan direksi tidak berpengaruh secara signifikan terhadap pengungkapan CSR perusahaan.

This research is to prove the effect of the age of the board of directors, the amount of compensation the board of directors and the size of the company on the disclosure of corporate social responsibility on manufacturing companies. The population and research sample are manufacturing companies listed on the Stock Exchange during 2015-2018. Based on sample collection techniques with the purposive sampling method the number of samples used was 34 companies with 136 sample units. The statistical method used is multiple regression. The results of the research prove that the amount of compensation for the board of directors and company size has a positive effect on CSR disclosure, while the age of the board of directors does not significantly influence the CSR disclosure of the company.