Hartari, Larasanti Febrika (2020) Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Di dalam penelitian yang dilaksanakan ini penulis menggunakan variabel dependen berupa pengungkapan tanggung jawab sosial pada suatu perusahaan. Variabel yang akan mendukung untuk penelitian ini dibutuhkan variabel independen yakni ukuran dewan direktur, direktur independen, direktur wanita, dan rapat dewan direktur. Selain dari variabel tersebut penulis juga menggunakan variabel kontrol untuk membantu penelitian yakni ukuran perusahaan, return on equity, dan kredibilitas auditor. Penelitian ini dilaksanakan di negara Indonesia dengan melalui BEI (Bursa Efek Indonesia) periode 2014-2018. Entitas yang termasuk ke dalam kriteria ialah sebanyak 424 entitas yang dijadikan sampel pada penelitian ini. Hasil dari penelitian tersebut memperlihatkan bahwa ukuran dewan direktur, direktur independen, dan direktur wanita tidak terdapat dampak yang signifikan dengan CSR. Lain hal nya dengan rapat dewan direktur yang hasilnya ialah terdapat dampak yang signifikan negatif. ********************************************************************** In this research the writer used the dependent variable in the form of social responsibility disclosure in a company. The variables supporting this study required an independent variable, namely the size of the council directors, independent directors, female directors, and council directors meetings. Apart from these variables, the writer also used control variables to support the research, namely company size, return on equity, and auditor credibility. This research was conducted in Indonesia through the Indonesia Stock Exchange (IDX) during 2014-2018. Entities included in the criteria were 424 entities sampled in this study. The results of the study showed that the size of the council directors, independent directors, and female directors had no significant impact on CSR. Another thing with the council directors meeting results in significant negative impacts.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 24 |
| Uncontrolled Keywords: | Disclosure of Social Responsibility to the Company, Governance. |
| 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: | 27 Apr 2020 09:42 |
| Last Modified: | 02 Oct 2020 03:21 |
| URI: | http://repository.uib.ac.id/id/eprint/2251 |
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