Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial

Desniaty, Desniaty (2019) Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini diterapkan guna membahas mengenai analisis karakteristik perusahaan beserta GCG terhadap pengungkapan CSR dengan mengadopsi ISO 26000. Variabel independen yang dimanfaatkan berupa: profitabilitas, leverage, ukuran perusahaan, profil perusahaan, komite audit, independensi dewan direktur, kepemilikan pemerintah, kepemilikan institusional, beserta kepemilikan asing. Terdapat satu variabel kontrol dalam penelitian ini, yakni: umur perusahaan. Sampel data diambil dari entitas yang tercantum di BEI dalam periode 2011 hingga 2015. Penelitian ini menggunakan teknik purposive sampling sebagai teknik pengumpulan data dan sebanyak 440 perusahaan atau 2.200 data observasi. Metode pengujian data berupa metode regresi panel dan data ditelaah dengan memanfaatkan program lunak statistik. Hasil akhir dari penelitian ini menjelaskan bahwa profitabilitas, leverage, ukuran perusahaan, komite audit, independensi dewan direktur, kepemilikan pemerintah, dan umur perusahaan memiliki pengaruh signifikan terhadap pengungkapan CSR. Terdapat variabel yang tidak bersignifikan terhadap pengungkapan CSR, yakni: profil perusahaan, kepemilikan institusional, dan kepemilikan asing. ********************************************************************** This research was applied to discuss the impact of firm characteristics and corporate governance on CSR disclosure by adopting the ISO 26000. The independent variables in this study consisted of: profitability, leverage, company size, company profile, audit committee, board independence , government ownership, institutional ownership, and foreign ownership. There was one control variable in this study which is firm age. The research populations of this study were taking from companies listed in IDX in the period 2011 to 2015. This study used purposive sampling method to collected samples. 440 companies or 2,200 observations data used in this research. This research used panel regression method and the data is analyzed using statistical software programs. The final results of this study indicates that profitability, leverage, company size, audit committee, director board independence, government ownership, and company age have a significant effect on corporate social responsibility disclosure. There are variables that do not effect to corporate social responsibility disclosure, which is: company profile, institutional ownership, and foreign ownership.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: CSR disclosure, profitability, leverage, company size, company profile, audit committee, board independence, government ownership, institutional ownership, foreign ownership, company age, ISO 26000
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > Business
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:02
Last Modified: 05 Oct 2020 06:59
URI: http://repository.uib.ac.id/id/eprint/1783

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