Pengaruh Koneksi Politik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial

Trianis, Fifi (2019) Pengaruh Koneksi Politik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh koneksi politik dan tata kelola perusahaan pada pengungkapan tanggung jawab sosial pada perusahaan non finansial yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini berupa koneksi politik, direktur independen, ukuran dewan, keragaman jenis kelamin, kredibilitas auditor. Adapun variabel probabilitas, efek pengungkit keuangan, ukuran perusahaan, serta umur perusahaan juga diteliti dalam penelitian ini. Penelitian ini menggunakan 1.281 data dari tahun 2013-2017. Metode purposive sampling digunakan saat pemilihan sampel. Pengujian data menggunakan program SPSS 21 dan E-views 7. Hasil pada penelitian ini menunjukkan bahwa ukuran dewan dan kredibilitas auditor berpengaruh signifikan positif pada pengungkapan tanggung jawab sosial. Sedangkan variabel-variabel lain seperti koneksi politik, direktur independen, keragaman jenis kelamin, probabilitas, efek pengungkit keuangan, ukuran serta umur perusahaan mendapatkan hasil tidak signifikan pada pengungkapan tanggung jawab sosial. ********************************************************************** This study is conducted to determine the effect of political connections and corporate governance on corporate social responsibility disclosures (CSR) in non financial companies listed on the Indonesia Stock Exchange. The independent variables used were political connections, independent directors, board size, board gender diversity, auditor credibility. The control variable are return of assets, leverage, firm size, and firm age are also examined in this study. The data used 1,281 data in 2013-2017. The sample selection method used is the purposive sampling method. The software used in data testing are SPSS21 and E-views 7. The results on this study indicate that board size and auditor credibility have a significant positive effect on CSR. Other variables such as political connections, independent director, gender diversity, return of assets, leverage, firm size and firm age get insignificant results on CSR.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: social responsibility disclosure, corporate governance, political connections
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
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 10:31
Last Modified: 05 Oct 2020 08:17
URI: http://repository.uib.ac.id/id/eprint/1968

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