Factors Affecting Corporate Social Responsibility

Corporate Social Responsibility (CSR) is a corporate activity with a social responsibility to the surrounding community and society to stakeholders. This study examines the effect of female directors, company size, and audit committees on corporate social responsibility. Then it was conducted in mining and energy companies listed on the Indonesia Stock Exchange (IDX) in 2021. The sampling technique used purposive sampling from 63 mining companies listed on the IDX 2021 become 43 companies. Data is obtained in the form of annual report documentation routinely published annually by each company. The analysis method is the multiple linear regression processed using Smart PLS software to process the quantitative data widely. The test results show that female directors do not affect CSR, then company size does not affect CSR, and the Audit Committee influences CSR. Keywords: Corporate Social Responsibility, Women Directors, Company Size, Audit Committee