Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia

Anita, Anita (2017) Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia. Masters thesis, Universitas Internasional Batam.

Text Anita-15104408.pdf - Published Version Restricted to Repository staff only Download (2MB)

Abstract

This study focuses on Corporate Social Responsibility (CSR). It aims to analyze the effect of corporate governance and firm characteristics on CSR disclosure in family firms. The corporate governance is represented by managerial ownership, institutional ownership, government ownership, foreign ownership, ownership concentration, board size, board meetings, independent commissioners, women directors, and audit committee. The firm characteristics are mentioned by firm size, profitability, leverage, industry type, age and size of audit firm. The target populations of this study are 139 nonfinancial family firms listed on the Indonesia Stock Exchange. The data is collected from the financial statements and the annual report for the period of 2011‐2015. The hypotheses are tested using the panel data regression method. The statistic descriptive shows that the average of CSR disclosure in family firms is still low (only 27, 03%). The results indicate that board meetings, firm size, leverage, industry type, and firm age have positive and significant effect to CSR disclosure. The remained independent variables, such as managerial ownership, institutional ownership, government ownership, foreign ownership, ownership concentration, board size, independent commissioners, women directors, audit committee, profitability, and size of audit firm have no significant influence on CSR disclosure.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	corporate governance, firm characteristics, CSR disclosure, family firms
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HG Finance
Divisions:	School of Economic and Business > Master of Management
Depositing User:	Rio Gusma Hendra
Date Deposited:	10 Jun 2026 11:53
Last Modified:	10 Jun 2026 11:53
URI:	http://repository.uib.ac.id/id/eprint/6686

Actions (login required)

View Item