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Pengaruh Mekanisme Corporate Governance Dan Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure


Oleh : Haris Wiharto

Info Katalog

Nomor Panggil : 2017_TA_AK_023135019

Subyek : Financial accounting;Operational definition of variables and measurements

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Hexana Sri Lastanti

Pembimbing 2 :

Kata Kunci : corporate governance mechanism, the characteristics of the company, corporate social responsibility


File Repositori
No. Nama File Ukuran Status
1. 2017_TA_AK_023135019_Halaman-judul.pdf 1292.89 (KB)
2. 2017_TA_AK_023135019_Bab-1.pdf 888.38 (KB)
3. 2017_TA_AK_023135019_Bab-2.pdf 1234.5 (KB)
4. 2017_TA_AK_023135019_Bab-3.pdf 664.51 (KB)
5. 2017_TA_AK_023135019_Bab-4.pdf 930.77 (KB)
6. 2017_TA_AK_023135019_Bab-5.pdf 491.36 (KB)
7. 2017_TA_AK_023135019_Daftar-Pustaka.pdf 606.62 (KB)
8. 2017_TA_AK_023135019_Lampiran.pdf 1117.4 (KB)

P Penelitian ini bertujuan untuk melihat pengaruh dari corporate social responsibility disclosure pada mekanisme corporate governance yang diproksikan dengan ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran komite audit dan jumlah rapat komite audit) dan karakteristik perusahaan (diproksikan dengan leverage, company size, public ownership dan profitability), karena dengan adanya corporate social responsibility disclosure dapat memberikan pengaruh terhadap kondisi perusahaan. Sampel pada penelitian ini terdiri dari 52 perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia pada tahun 2013 - 2015 yang telah dipilih menggunakan metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah regresi linear berganda.Hasil analisis uji-t menunjukkan bahwa terdapat pengaruh yang signifikan antara variabel bebas ukuran dewan komisaris, company size dan public ownership terhadap corporate social responsibility disclosure. Sedangkan variabel bebas lainnya seperti proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran komite audit, jumlah rapat komite audit, leverage dan profitability tidak memiliki pengaruh yang signifikan terhadap corporate social responsibility disclosure.Berdasarkan uji-f diperoleh secara bersama-sama semua variabel bebas (ukuran dewan komisaris, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran komite audit, jumlah rapat komite audit, leverage, company size, public ownership dan profitability) memiliki berpengaruh signifikan terhadap corporate social responsibility disclosure.

T The main aims of this study is to look at the influence of corporate social responsibility disclosure in corporate governance mechanism, proxied by the board size, the proportion of independent board, managerial ownership, institutional ownership, the size of the audit committee and the number of meetings of the audit committee). and the characteristics of the company (proxied with leverage, company size, public ownership and profitability), because with the corporate social responsibility disclosure may impact the company\'s condition. Samples in this study consisted of 52 real estate and property company listed on the Indonesia Stock Exchange in the year 2013 to 2015 which have been using purposive sampling method. The method used in this research is multiple linear regression.The results of t-test analysis showed that there is a significant relationship between the independent variable board size, company size and public ownership of the corporate social responsibility disclosure. While other independent variables such as the proportion of independent board, managerial ownership, institutional ownership, the size of the audit committee, the number of audit committee meetings, leverage and profitability do not have a significant impact on the corporate social responsibility disclosure.Based on the F-test is obtained together all the independent variables (board size, the proportion of independent board, managerial ownership, institutional ownership, the size of the audit committee, the number of meetings of the audit committee, leverage, company size, public ownership and profitability) have a influence significant corporate social responsibility disclosure.

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