The Impact of Corporate Social Responsibility Disclosure on the Share Price of Mining Companies
Abstract
The aim of this research is to examine the impact of Corporate Social Responsibility Disclosure, Independent Commissioners, and Independent Audit Committees on stock prices. The study focuses on mining companies that were listed on the Indonesia Stock Exchange between 2020 and 2022. A purposive sampling method was employed to select the sample. For data analysis, multiple linear regression analysis, t-tests, and descriptive analysis were utilized. According to the findings of the research, 1. The disclosure of Corporate Social Responsibility related to CSR-Economics demonstrates a positive but non-significant effect on stock prices. 2. The CSR-Environment aspect within Corporate Social Responsibility disclosures shows a significant positive impact on stock prices. 3. The CSR-Social component in the disclosure of Corporate Social Responsibility also has a significant positive influence on stock prices. 4. The presence of Independent Commissioners has a positive but non-significant effect on stock prices. 5. The Independent Audit Committee significantly positively influences stock prices.
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