Andrint, Lia Rosalina (2018) Analisis Pengaruh Karakteristik Perusahaan dan Struktur Kepemilikan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan dan struktur kepemilikan terhadap pengungkapan tanggung jawab sosial pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel independen yang pakai dalam penelitian ini berupa ukuran perusahaan, profitabilitas, leverage, umur perusahaan, kepemilikan pemerintah, kepemilikan asing, kepemilikan manajerial dan kepemilikan institusional. Sssssssdadadadadadadadaf sfdgfhggjghhgjg Sampel dariipenelitian ini ialah 389 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015. Sampel dipilih sama menggunakan metode purposive sampling. Data yang pakai dalam penelitian ini ialah laporan tahunan dari seluruh perusahaan. Data yang telah diperoleh diuji sama regresi linier berganda. Program yang pakai dalam pengujian penelitian ini ialah perangkat lunak statistik. Dsdsdsfdfdfdfdfdfdfdfdfddgfhgg fdfdg fggrfe Hasil dari penelitian ini tunjuk bahwa ukuran perusahaan dan umur perusahaan mampu dipengaruhi ungkap tanggung jawab sosial secara signifikan positif. Kepemilikan institusional mampu dipengaruhi ungkap tanggung jawab sosial secara signifikan negaitf. Variabel-variabel lain seperti profitabilitas, leverage, kepemilikan pemerintah, kepemilikan asing, dan kepemilikan manajerial tidak terbukti mampu dipengaruhi pengungkapan tanggung jawab sosial secara signifikan. ********************************************************************** This study is conducted to determine the impact of firm characteristics and structure ownership on corporate social responsibility disclosure of companies listed in Indonesia Stock Exchange (IDX). Variables used in this study are firm size, profitability, leverage, firm age, government ownership, foreign ownership, managerial ownership, and institutional ownership. This study used 389 companies listed on IDX in the period 2011-2015 as the sample. The sample was selected using purposive sampling method. The data used in this study is the annual report of listed companies on IDX. The data will be tested with multiple linear regresion using statistics software. The results of this study indicate that firm size and firm age show a positive impact on corporate social responsibility significantly. Institutional ownership show a negative impact on corporate social responsibility significantly. Profitability, leverage, government ownership, foreign ownership, and managerial ownership are not able to affect corporate social responsibility significantly.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | corporate social responsibility disclosure, ISO 26000, firm characteristics, structure ownership |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > Business H Social Sciences > HF Commerce > Business > Marketing. Distribution of products H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | School of Economic and Business > Accounting |
| SWORD Depositor: | Admin Repository Universitas Internasional Batam |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 26 Apr 2019 11:31 |
| Last Modified: | 05 Oct 2020 09:47 |
| URI: | http://repository.uib.ac.id/id/eprint/1365 |
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