DETAIL KOLEKSI

Pengaruh Good Corporate Governance, Karakteristik Perusahaan Dan Regulasi Pemerintah Terhadap Pengungkapan Corporate Social Responsibility


Oleh : Aulia Nur Huda

Info Katalog

Nomor Panggil : 2018_TA_AK_023145019

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Good corporate governance;Government regulation

Kata Kunci : good corporate governance, corporate characteristics, government regulation, corporate social respon


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023145019_Halaman-Judul.pdf 1479.21
2. 2018_TA_AK_023145019_Bab-1.pdf 958.42
3. 2018_TA_AK_023145019_Bab-2.pdf 1536.54
4. 2018_TA_AK_023145019_Bab-3.pdf 1405.44
5. 2018_TA_AK_023145019_Bab-4.pdf 1497.93
6. 2018_TA_AK_023145019_Bab-5.pdf 730.62
7. 2018_TA_AK_023145019_Daftar-Pustaka.pdf 697.31
8. 2018_TA_AK_023145019_Lampiran.pdf 1083.22

P Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Regulasi Pemerintah terhadap Pengungkapan Corporate Social Responsibility pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia. Sampel menggunakan metode purposive sampling sebanyak 69 sampel laporan tahunan selama 3 tahun dengan periode 2014 – 2016 dari 23 perusahaan manufaktur yang diperoleh melalui situs resmi Bursa Efek Indonesia (www.idx.co.id)Skala pengukuran variabel independen adalah kepemilikan manajerial diukur dengan rasio kepemilikan manajerial, komite audit diukur dengan jumlah komite audit, ukuran dewan komisaris diukur dengan jumlah dewan komisaris, profitabilitas diukur dengan Return On Equity (ROE), likuiditas diukur dengan Current Asset (CR), profil perusahaan dengan variabel dummy, dan regulasi pemerintah diukur dengan variabel dummy. Variabel dependen adalah pengungkapan corporate social responsibility diukur dengan rumus CSRDI. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial, komite audit, dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility. Sedangkan ukuran dewan komisaris, likuiditas, profil perusahaan, dan regulasi pemerintah tidak berpengaruh terhadap pengungkapan corporate social responsibility.

T This study aims to analyze the influence of Good Corporate Governance, Corporate Characteristics and Government Regulation on Corporate Social Responsibility Disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The sample uses purposive sampling method of 69 samples of annual report for 3 years with period 2014 - 2016 from 23 manufacturing companies obtained through the official website of Indonesia Stock Exchange (www.idx.co.id).The measurement scale of independent variables is managerial ownership measured by managerial ownership ratio, audit committee is measured by number of audit committee, board size is measured by number of board of commissioner, profitability measured with Return On Equity (ROE), liquidity is measured by Current Asset (CR) companies with dummy variables, and government regulations measured by dummy variables. The dependent variable is the disclosure of corporate social responsibility measured by the CSRDI formula. The results of this study indicate that managerial ownership, audit committee, and profitability have a positive effect on corporate social responsibility disclosure. While the size of the board of commissioners, liquidity, corporate profile, and government regulations do not affect the disclosure of corporate social responsibility

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