Maesaroh, Maesaroh (2020) PENGARUH STRUKTUR TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. Undergraduate thesis, Universitas Stikubank.
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Abstract
ABSTRAK Penelitian ini bertujuan untukhmenguji dan menganalisis Pengaruh Struktur Tata Kelola Perusahaanm(Ukuran Dewan Komisaris,uKepemilikan Intitusional, Komite Audit, Kepemilikan Publik, dan Dewan KomisarisuIndependen) dan Kinerja Lingkungan Terhadap Pengungkapan TanggungiJawab Sosial Perusahaan pada perusahaannpertambangan yang terdaftar di BursayEfek Indonesia (BEI) tahun 2014-2018. Populasi dalam penelitiantini adalah Perusahaan Pertambanganhyang terdaftar dinBEI tahun 2014-2018. Metode pengambilantsampel menggunakan purposivehsampling. Analisis pengaruh antar variabel menggunakannmetode analisis regresi linierrberganda. Hasil pengujian inimmenunjukan bahwa Komite Audit berpengaruh positiffsignifikan terhadap pengungkapan CSR dan Dewan Komisaris Independen berpengaruh negatif signifikan terhadap pengungkapan CSR. Sebaliknya Ukuran DewanmKomisaris, Kepemilikan Institusional, Kepemilikan Publikddan Kinerja Lingkungan tidak berpengaruh signifikannterhadap pengungkapan CSR. ABSTRACT This study aimsuto examine and analyze the Effectoof CorporateoGovernance Structure (Board of Commissioners Size, Institutional Ownership,oAudit Committee, PubliccOwnership, and Independent Boardoof Commissioners) and Environmental Performance on Disclosure of CorporatehSocial ResponsibilityhDisclosure on mininggcompanies listedoon the Indonesian Stock Exchange in 2014-2018. Theopopulation in thisustudy is the Mining Company registered by the Indonesian Stock Exchange in 2014-2018. The sampling method uses purposive sampling. Analysis of the influence between variables using multipleulinear regressionoanalysis methods. The results of this research shown that the Audit Committee haveaa significant positive effect on CSR disclosure.uIndependent Boardoof Commissioners haveaa significant negative effect on CSR disclosure. Conversely, Board of Commissioners Size, InstitutionaloOwnership, Public Ownership and Environmental Performance have insignificant effect on CSR disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2066 NIM 16.05.52.0107 |
| Uncontrolled Keywords: | Kata Kunci: Pengungkapan CorporategSocial Responsibility (CSR), Ukuran Dewan Komisaris, KepemilikanuInstitusional, Komite Audit, Kepemilikan Publik, Dewan Komisaris Independen,uKinerja Lingkungan. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 26 May 2020 03:20 |
| Last Modified: | 26 May 2020 03:20 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6862 |
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