Slack Resources, Audit Committee, Board Feminism on the Quality of Corporate Social Responsibility Disclosure of Mining Industry Companies

Purpose: The purpose of this study is to examine whether slack resources, audit committee, and board feminism affect the quality of social responsibility disclosure. Research Design and Methodology: This research uses quantitative methods. The population is mining companies listed on the IDX in 2018-2022. Then sampling using purposive sampling technique. The data source used is panel data, and the data collection method in this study uses the documentation method. Findings and Discussion: Based on the results of the analysis Slack resources and the audit committee have no effect on the quality of social responsibility disclosure, but board feminism affects the quality of social responsibility disclosure. Implications: This research can add insight and understanding of the audit committee on the quality of social responsibility disclosure. And can be a reference material or material for consideration in further research.