Effect of Audit Committee, Board of Commissioners Size on Social Responsibility Disclosure with CEO Tenure as Moderating Variable

Abstract

Its capacity is to demonstrate the effect of the Review Council , the Leading group of Chiefs on the revelation of Corporate Social Duty with President Residency as the directing variable. The populace in this investigation are organizations recorded on the Indonesia Stock Trade (IDX). The examining procedure utilized is purposive inspecting. The sort of information utilized in this examination is optional information. The consequences of the investigation show that the impact of the Review Advisory group and the Size of the Leading body of Chiefs affects Divulgence of Corporate Social Obligation, yet President Residency doesn't reinforce this impact.

Keywords: audit committee, board size, CEO tenure, audit quality, firms’ size, ROA