Indrayani, Novia (2019) Analisis Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian dilakukan dengan tujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap pengungkapan tanggung jawab sosial pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan tanggung jawab sosial sebagai variabel dependen yang digunakan dalam penelitian ini. Komite audit, dewan independensi, kepemilikan pemerintah, kepemilikan institusional, dan kepemilikan keluarga adalah variabel independen. Adapun tambahan variabel kontrol yaitu leverage, ukuran perusahaan, return on assets, dan umur perusahaan. Penelitian ini berdasarkan laporan tahunan perusahaan dengan periode tahun 2013 hingga tahun 2017. Sampel yang digunakan dalam penelitian yaitu 1502 data setelah outlier dengan metode yang dipakai adalah purposive sampling. Pengambilan metode analisis data yang digunakan yaitu analisis regresi panel dengan menggunakan program SPSS dan program Eviews. Hasil dari penelitian menunjukkan bahwa komite audit, kepemilikan keluarga, ukuran perusahaan, return on assets, dan umur perusahaan memiliki hubungan yang signifikan positif terhadap pengungkapan tanggung jawab sosial. Variabel dewan independensi, kepemilikan pemerintah, kepemilikan institusional, dan leverage tidak memiliki pengaruh terhadap pengungkapan tanggung jawab sosial. ********************************************************************** The study was conducted with the aim to determine the effect of corporate governance on disclosure of social responsibility on companies listed on the Indonesia Stock Exchange (IDX). Disclosure of social responsibility as the dependent variable used in research. Audit committees, boards independence, government ownership, institutional ownership, and family ownership are independent variables. The additional control variables are leverage, company size, return on assets, and age of the company. This research is based on the company's annual report for the period 2013 to 2017. The sample used in the study is 1502 data after the outlier with the method used is purposive sampling. The data analysis method used is panel regression analysis using the SPSS program and the E-views program. The results of the study indicate that the audit committee, family ownership, company size, return on assets, and age of the company have a significant positive relationship to the disclosure of social responsibility. The variables of board independence, government ownership, institutional ownership, and leverage don't influence of corporate social responsibility disclosure.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | corporate social responsibility disclosure, corporate governance, financial ratio |
| 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 10:30 |
| Last Modified: | 05 Oct 2020 08:19 |
| URI: | http://repository.uib.ac.id/id/eprint/1966 |
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