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Pengaruh Karakteristik Corporate Governance Terhadap Luas Pengungkapan Corporate Social Responsibility


Oleh : Raphita Fauzyyah

Info Katalog

Nomor Panggil : 2018_TA_AK_023141147

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Etty Murwaningsari

Pembimbing 2 : Sistya Rachmawati

Subyek : Corporate social responsibility;Corporate governance - Personality

Kata Kunci : audit committee, corporate social responsibility, ownership structur, board characteristics


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023141147_Halaman-judul.pdf 917.51
2. 2018_TA_AK_023141147_Bab-1.pdf 432.45
3. 2018_TA_AK_023141147_Bab-2.pdf 683.21
4. 2018_TA_AK_023141147_Bab-3.pdf 737.46
5. 2018_TA_AK_023141147_Bab-4.pdf 944.24
6. 2018_TA_AK_023141147_Bab-5.pdf 286.64
7. 2018_TA_AK_023141147_Daftar-pustaka.pdf 385.66
8. 2018_TA_AK_023141147_Lampiran.pdf 1524.44

T Tujuan penelitian ini adalah untuk menentukan karakteristik corporate governance yang mempengaruhi pendekatan corporate social responsibility (CSR) pada perusahaan yang bergerak di bidang manufaktur di Indonesia. Karakteristik corporate governance yang digunakan dalam penelitian ini adalah jumlah rapat dewan komisaris, komisaris independen, kommite audit, kepemilikan managerial, kepemilikan asing, dan konsenterasi kepemilikan. Pengukuran pada CSR menggunakan corporate social disclosure index (CSDI) berdasarkan pada Global Reporting Initiative (GRI), yang datanya didapat dari laporan tahunan perusahaan. Penelitian ini juga menggunakan ukuran dewan komisaris, proporsi wanita dalam dewan komisaris, kepemilikan publik, kepemilikan institusional, environmental performance. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang bergerak dibidang manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2017. Dengan menggunakan metode purposive sample, sample yang digunakan dalam penelitian ini adalah 88 perusahaan. Metode regresi berganda digunakan untuk menganalisis hubungan antara corporate governance dan pendekatan CSR. Hasil dari penelitian ini menunjukan bahwa tidak ada pengaruh yang signifikan terhadap kepemilikan managerial

T The objective of this research was to analyze which characteristics of corporate governance that influence the extent of corporate social reponsibility (CSR) disclosures in the companies which operate in the manufacture sector in Indonesia. Corporate governance charecteristics which were used, namely the number of board of directors meetings, independent commissioner, audit committee, , managerial ownership, foreign ownership, and ownership concentration. The extent of CSR disclosure was measured using corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were dislosed in companies’ annual report. This research also used size of board of commissioner, composition of women on board, public ownership, institution ownership, and environment performens as control variables. The population of this research are companies which operate in the manufacture sector that listed in Indonesian Stock Exchange (IDX) in the period 2014 until 2017. Using purposive sampling method, then total sample of this research became 88 annual reports of mining companies. Multiple regression method was used to analyze the relationship between corporate governance characteristics and CSR disclosure. The results show that composition managerial ownership has not a significant effect toward the extent of CSR. The results also show that both of control variables have significant effects on the extent of CSR.

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