Rahayaan, P.M. Angelica (2020) ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN DEWAN KOMISARIS, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan penelitian ini adalah untuk menganalisis serta menguji beberapa hal terkait dengan pengaruh variabel karakteristik perusahaan, ukuran dewan komisaris, dan struktur kepemilikan terhadap pengungkapan corporate social responsibility (CSR). Penelitian dilakukan pada perusahaan sektor manufaktur yang terdaftar di BEI tahun 2016-2018. Variabel karakteristik perusahaan akan dijelaskan menggunakan variabel profitabilitas, ukuran perusahaan, serta leverage. Sedangkan untuk struktur kepemilikan akan digunakan susunan kepemilikan institusional. Pengambilan sampel dilakukan dengan metode purposive sampling. Adapun jumlah perusahaan yang digunakan sebagai sampel sebanyak 165 perusahaan. Proses analisa dan pengujian dilakukan secara regresi berganda terhadap data-data perusahaan yang telah dipilih sebagai sampel. Hasil yang didapatkan dari penelitian ini adalah: profitabilitas, dan leverage ternyata tidak berpengaruh terhadap pengungkapan CSR. Sedangkan variabel ukuran perusahaan, ukuran dewan komisaris dan struktur kepemilikan institusional berpengaruh secara positif terhadap penyampaian tanggung jawab sosial. The occasion of this research is to test and analyze the impact of company characteristics, board size, and ownership structure on disclosure of corporate social responsibility (CSR). The study was conducted to manufacturing companies listed on the BEI in 2016-2018. Variable characteristics of the companies will be explained using some variabel of the profitability, leverage, and company size. As for the ownership structure, will used the institutional ownership structure. Sampling is done by using purposive sampling. The number of companies used as a sample of 165 companies. The process of analysis and testing is carried out in a multiple regression to company’s data that has been selected as a sample The results obtained from this study are: profitability, and leverage apparently has no effect on CSR disclosure. While the company size variable, the size of the board of commissioners, and the structure of institutional ownership has a positive effect on CSR disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2128 NIM.16.05.52.0228 |
| Uncontrolled Keywords: | ukuran dewan komisaris, struktur kepemilikan institusional, corporate social responsibility (CSR), profitabilitas, leverage,dan ukuran perusahaan. |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 20 Oct 2020 08:27 |
| Last Modified: | 21 Oct 2020 05:48 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7243 |
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