Dampak Karakteristik Dewan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan yang Terdaftar pada Bursa Efek Indonesia

Putri, Mentari Deseka (2020) Dampak Karakteristik Dewan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan yang Terdaftar pada Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Dalam penelitian ini memiliki tujuan dalam mengetahui dampak karakteristik dewan terhadap pengungkapan tanggung jawab sosial perusahaan. Variabel independen pada penelitian ini ialah ukuran dewan, rapat dewan, direktur independen, keberagaman gender dan variabel control yaitu total aset, saham, ROE, DPS dan Tobin’s Q. Ada 349 yang dijadikan sampel penelitian perusahaan yang terdaftar di Bursa Efek Indonesia dalam periode 2014-2018. Metode purposive sampling adalah metode yang dipakai pada penelitian ini. Data yang dipakai penelitian ialah mengambil data dari laporan tahunan seluruh perusahaan. Dari hasil penelitian ini memperlihatkan variabel ukuran dewan, rapat dewan, direktur independen, keberagaman dewan, Tobin’sQ dan total aset memiliki pengaruh signifikan terhadap pengungkapan CSR. Sedangkan saham, ROE, dan DPS mempunyai pengaruh terhadap pengungkapan CSR. ********************************************************************** The aim of this study is to determine the impact of the characteristics of the board on disclosure of corporate social responsibility. The independent variables in this study are board size, board meetings, board independence and gender diversity and control variables were namely total assets, shares, return of equity, dividends per share, and tobin’sQ. There were 349 companies listed on the Indonesia Stock Exchange during 2014-2018 as research samples. The purposive sampling method was used in this study. The data used in this study were taken from annual reports throughout the company. The results of this study indicate that the variable board size, board meeting, board independence, gender diversity, total asset, shares, ROE and tobin’sQ have significant effect on CSR disclosure. While the dividen per share variable do not have significant effect on CSR disclosure.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Board Characteristics, Disclosure Of Corporate Social Responsibility
Subjects: H Social Sciences > HB Economic Theory
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: 28 Apr 2020 03:32
Last Modified: 05 Oct 2020 06:37
URI: http://repository.uib.ac.id/id/eprint/2321

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