PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KUALITAS PELAPORAN CORPORATE SOCIAL RESPONSIBILITY DALAM SEKTOR BARANG KONSUMSI

The purpose of this research is to analyze the influence of the independent board of commissioners and the audit committee on the quality of corporate social responsibility reporting in the consumer goods sector. The sample in this research is 70 consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) in 2021 which were selected using a purposive sampling technique. Data analysis was carried out using descriptive statistical tests, correlation tests, classical assumption tests. multiple linear regression analysis test, hypothesis test, simultaneous hypothesis test, and coefficient of determination test. The research results show that the independent board of commissioners has a significant influence on the quality of CSR reporting. The audit committee does not have a significant effect on the quality of CSR reporting.