DETAIL KOLEKSI

Pengaruh karakteristik dewan direksi terhadap praktik corporate social responsibility


Oleh : Ridha Dhea Anjani

Info Katalog

Nomor Panggil : 2018_TA_AK_023141277

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Harti Budi Yanti

Subyek : Financial accounting;Operational definition of variables and measurements

Kata Kunci : boards of directors, diversity, board of directors characteristic, corporate social responsibility


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023141277_Halaman-judul.pdf 851.56
2. 2018_TA_AK_023141277_Bab-1.pdf 525.95
3. 2018_TA_AK_023141277_Bab-2.pdf 903.47
4. 2018_TA_AK_023141277_Bab-3.pdf 547.19
5. 2018_TA_AK_023141277_Bab-4.pdf 962.57
6. 2018_TA_AK_023141277_Bab-5.pdf 314.51
7. 2018_TA_AK_023141277_Daftar-pustaka.pdf 391.13
8. 2018_TA_AK_023141277_Lampiran.pdf 708.39

P Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan direksi terhadap praktik tanggung jawab sosial perusahaan (Corporate Social Responsibility / CSR) pada 36 perusahaan yang menjadi partisipan Sustainability Report Awards tahun 2015 dan 2016. Dalam penelitian ini, karakteristik dewan direksi diukur dengan 5 variabel, yaitu dewan direksi wanita, usia dewan direksi, multiple directorship, masa jabatan dewan direksi dan keahlian dewan direksi, dengan profitabilitas dan ukuran perusahaan sebagai variabel kontrol. Sedangkan praktik CSR diukur dengan menggunakan CSR index. Berdasarkan analisis regresi hasil penelitian ini menunjukkan bahwa tiga atribut karakteristik dewan direksi (usia, multiple directorship dan keahlian) berpengaruh positif terhadap praktik CSR. Gender dewan direksi dan masa jabatan dewan direksi tidak berpengaruh terhadap praktik CSR. Sebagai tambahan, dua variabel kontrol (profitabilitas dan ukuran perusahaan) ditemukan tidak memiliki pengaruh terhadap praktik CSR.

T This study aims to examines influence of board of directors characteristic to corporate social responsibility (CSR) practices in 36 companies that participated in Sustainability Report Awards 2015 and 2016. In this research, board of director characteristic is measured by 5 variables, i.e. women board of directors, age board of directors, multiple directorship, tenure board of directors and expertise board of directors, with profitability and firm size as control variables. CSR practices is measured by utilizing CSR index. The results based on the regression analysis reveal that three of the board characteristic attributes (age, multiple directorships and expertise) have positive influence on CSR practices. Gender board of directors and tenure of board of directors have no effect on CSR practices. In addition, two of the control variables (profitability firm size) are found to have no influence on CSR practices

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