Pengungkapan Corporate Social Responsibility dan Audit Committee Expertise Terhadap Integirtas Laporan Keuangan

Muhammad Anugrah Prijonggo Taruno; Gideon Setyo Budiwitjaksono

doi:10.37479/jeej.v7i1.25727

Pengungkapan Corporate Social Responsibility dan Audit Committee Expertise Terhadap Integirtas Laporan Keuangan

Muhammad Anugrah Prijonggo Taruno, Gideon Setyo Budiwitjaksono

Abstract

This lesson explores the relationship between the assumed social obligations of the organization and the skills of the audit committee on the integrity of financing data. The study refers to mining organizations on the BEI from 2019 - 2022. The sample was obtained from purposive sampling and there were 33 organizations that were verified in that year. The data was tested using multiple linear regression. The study resulted in the company's obligations and a skilled audit committee having an impact on the integrity of financing data. This shows that the use of Corporate Social Responsibility and organizational mechanisms is increasingly optimal so that financing data will be trusted.

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DOI: https://doi.org/10.37479/jeej.v7i1.25727