PENGARUH NET PROFIT MARGIN, LEVERAGE , DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

INDRIANI, NOVA (2018) PENGARUH NET PROFIT MARGIN, LEVERAGE , DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Corporate Social Responsibility (CSR) is the responsibility of the company, not only to its owners or shareholders but also to the stakeholders who are related and / or affected by the company's existence. The Sustainability Report disclosure has developed, studies on the Sustainability Report disclosure based on the GRI G4 Index produce different findings. This study aims to analyze the effect of net profit margin, leverage, and board size on the disclosure of corporate social responsibility (CSR) in consumer goods industry sector companies listed on the Indonesia Stock Exchange. The population of this research is the consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2016 period totaling 37 companies. Data collected using purposive sampling method, obtained as many as 9 companies that became the research sample. The analytical method in this study uses multiple linear regression. The results showed that the variable net profit margin and the size of the board of commissioners had a significant effect on the disclosure of Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2016. Meanwhile, leverage variables had no significant effect on Corporate Social Responsibility disclosure ( CSR) in the consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2016. Keywords: Corporate Social Responsibility, net profit margin, leverage, board size. Corporate Social Responsibility (CSR) merupakan tanggung jawab perusahaan, tidak hanya terhadap pemiliknya atau pemegang saham saja tetapi juga terhadap para stakeholder yang terkait dan/atau terkena dampak dari keberadaan perusahaan. Pengungkapan Laporan Keberlanjutan telah berkembang, penelitianpenelitian mengenai pengungkapan Laporan Keberlanjutan berdasarkan Indeks GRI G4 menghasilkan temuan yang berbeda-beda. Penelitian ini bertujuan untuk menganalisis pengaruh net profit margin, leverage, dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016 yang berjumlah 37 perusahaan. Data yang dikumpulkan dengan metode purposive sampling, diperoleh sebanyak 9 perusahaan yang menjadi sampel penelitian. Metode analisis dalam penelitian ini menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel net profit margin dan ukuran dewan komisaris berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufakur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2016. Sedangkan, variabel leverage tidak berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufakur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2016. Katakunci: Corporate Social Responsibility, net profit margin, leverage, ukuran dewan komisaris .

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 458
Call Number: SE/32/18/497
NIM: 43214110323
Uncontrolled Keywords: Corporate Social Responsibility, net profit margin, leverage, ukuran dewan komisaris .
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:11
Last Modified: 07 Jan 2019 06:39
URI: http://repository.mercubuana.ac.id/id/eprint/45921

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