Moderation Effect of Audit and Risk Management Committee Between Creditor Power and CSR Disclosure

Widuri, Retnaningtyas (2021) Moderation Effect of Audit and Risk Management Committee Between Creditor Power and CSR Disclosure. [UNSPECIFIED]

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Abstract

This study examines the influence of Creditor Power on Manufacturing businesses registered at the Indonesia Stock Exchange must disclose their corporate social responsibility in their annual reports. Creditor Power was utilized as an independent variable, CSR Disclosure was employed as a dependent variable, and Audit Committee and Risk Management Committee were used as moderating variables in this study. The study focused on 116 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2015 and 2019. Purposive sampling was utilized in this study. Secondary data was utilized in the form of annual reports retrieved from the companys website or the Indonesia Stock Exchanges official website (IDX). Data was analyzed using the Warp PLS 7.0 software and the Structural Equation Model (SEM) technique with the Partial Least Square (PLS) method. (1) Creditor Power has a detrimental impact on the amount of Corporate Social Responsibility Disclosure, according to the findings. (2) The effect of Creditor Power and Corporate Social Responsibility Disclosure cannot be moderated by the Audit Committee as a moderating variable. (3) The Enterprise Risk Management Committee cannot moderate the influence of Creditor Power and CSR as a moderating variable

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