There is negative relationship betw

There is negative relationship between CSR and Board Size (p-value = 0.064738) and Audit Committee (p-value=0.307324). Other than that, the result shows that Board Independence and Ownership Concentration have a positive relationship with CSR with p-value = 0.052895 and p-value = 0.094621 respectively. Thus, the null hypotheses rejected. On the other hand, managerial ownership shows a negative significant (p-value = 0.042566) relationship with CSR. Therefore, the null hypothesis is rejected.

Hasil (Bahasa Indonesia) 1:

Ada negatif hubungan antara CSR dan ukuran papan (p-nilai = 0.064738) dan Komite Audit (p-nilai = 0.307324). Selain itu, hasil menunjukkan bahwa Dewan kemerdekaan dan kepemilikan konsentrasi memiliki hubungan positif dengan CSR dengan p-nilai = 0.052895 dan p-nilai = 0.094621 masing-masing. Dengan demikian, null hipotesis ditolak. Di sisi lain, manajerial kepemilikan menunjukkan negatif signifikan (p-nilai = 0.042566) hubungan dengan CSR. Oleh karena itu, hipotesis null ditolak.