ALIYASA, FAKIHUSMAN (2018) ANALISIS PENGARUH KEPEMILIKAN ASING, UKURAN DEWAN KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to analyze the effect of foreign ownership, size of independent board,firm size, profitability and leverage of Corporate Social Responsibility (CSR) disclosure at Mining Company Listed Indonesian Stock Exchange of 2013-2016. This research is quantitative. The population in this study is a mining company listed on the Indonesia Stock Exchange (IDX), which is determined by purposive sampling method so acquired 15 companies with four years of observation (2013-2016). The data used is secondary data obtained from www.idx.co.id and corporate websites. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. No. The result showed that foreign ownership, size of independent board,firm size have effect of Corporate Social Responsibility (CSR) disclosure, but profitability and leverage didn’t have effect of Corporate Social Responsibility disclosure. Keywords : Corporate Social Responsibility , Foreign Ownership, Size of Independent Board, Firm Size (Size), Profitability (ROA), Leverage (DER) Penelitian ini bertujuan untuk menganalisa pengaruh kepemilikan asing, ukuran dewan komisaris independen, ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan tanggung jawab sosial pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang ditentukan dengan metode purposive sampling sehingga diperoleh 15 perusahaan dengan empat tahun pengamatan (2013-2016). Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Analisis data dilakukan dengan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil penelitian menunjukan bahwa kepemilikan asing, ukuran dewan komisaris independen, ukuran perusahaan berpengaruh terhadap pengungkapan Corporate Social Responsibility, tetapi profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility. Kata Kunci: Corporate Social Responsibility, Kepemilikan Asing, Ukuran Dewan Komisaris Independen, Ukuran Perusahaan (Size), Profitabilitas (ROA), Leverage (DER).
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