DETAIL KOLEKSI

Pengaruh Pengungkapan Corporate Social Responsibility, Efektivitas Dewan Komisarisdan Efektivitas Komite Audit Terhadap Kinerja Keuangan Perbankan


Oleh : Monika Sari

Info Katalog

File Jurnal : 00000000000000097036.pdf

Nomor Panggil : 2019_TA_AK_023151027

Penerbit : FEB - Usakti

Kota Terbit : Jakakarta

Tahun Terbit : 2019

Pembimbing 1 : Idrianita Anis

Subyek : Corporate social responsibility;Financial perfomance - Audit

Kata Kunci : corporate social responsibility disclosure, effectiveness of commissioner, effectiveness of audit co


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023151027_Halaman-Judul.pdf 993.09
2. 2018_TA_AK_023151027_Bab-1.pdf 851.99
3. 2018_TA_AK_023151027_Bab-2.pdf 1142.43
4. 2018_TA_AK_023151027_Bab-3.pdf 1342.16
5. 2018_TA_AK_023151027_Bab-4.pdf 1302.72
6. 2018_TA_AK_023151027_Bab-5.pdf 652.57
7. 2018_TA_AK_023151027_Daftar-Pustaka.pdf 714.17
8. 2018_TA_AK_023151027_Lampiran.pdf 1182.64

P Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, efektivitas dewan komisaris dan efektivitas komite audit terhadapkinerja keuangan. Kinerja keuangan diproxikan dengan return on equity, net interestmargin dan return on asset. Penelitian ini menggunakan variabel control: leverage,ukuran perusahaan, umur perusahaan, growth oppurtunity dan dummy sustainabilityreport. Pengumpulan sampel dilakukan dengan menggunakan teknik purposivesampling method dan terkumpul 29 perusahaan sektor perbankan. Penelitian inimenggunakan SPSS 23. dan metode analisis regresi linier berganda dengan tingkatsignifikansi 5%. Pengungkapan corporate social responsibility berpengaruh positifterhadap net interest margin. Efektivitas dewan komisaris tidak berpengaruhterhadap kinerja keuangan sedangkan, efektivitas komite audit berpengaruh positifterhadap return on equity, net interest margin dan return on asset pada perusahaansektor perbankan yang listed di Bursa Efek Indonesia (BEI) pada tahun 2013-2017

T This Research aim to analyze the effect corporate social responsibility disclosure,effectiveness of commissioner and effectiveness of audit committee to financialperformance. Financial performance is proxied by return on equity, net interestmargin and return on asset. This research use leverage, firm size, firm age, growthopportunity and dummy sustainability report as control variables. Sample collectionwas carried out using the purposive sampling method and collected 29 bankingsector companies. This study uses SPSS 23.00 and multiple linear regression analysismethods with a significance level of 5%. This research show that corporate socialresponsibility has positive effect to net interest margin. Effectiveness ofcommissioner does not effect to financial performance however, effectiveness ofaudit committee has positive effect to return on equity, net interest margin and returnon asset that listed in stock exchange Indonesia at year 2013-2017.

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