PENGARUH INSENTIF DAN ATRIBUT PERSONAL DIREKTUR UTAMA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
WAFIQ, MUHAMMAD FARIS
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This study aims to determine the effect of incentives and personal attributes of the chief executive officer on CSR disclosure in Indonesia banking companies. The sample of this study is a banking company in Indonesia was registered on the Indonesia Stock Exchange in 2014-2017. In this study a sample of 100 companies by selecting samples using the perposive sampling method. The variables of this study include the incentives of the board of chief executive officer, the age of the chief executive officer, chief executive officer's power, the incoming and departing chief executive officer. Based on the analysis that has been carried out, it is known that the incentive, age, power, incoming and departing of chief executive officer do not influence CSR disclosure.