WULANDARI, MARYANI SRI (2019) PENGARUH MANAJEMEN LABA, UKURAN DEWAN KOMISARIS, KEPEMILIKAN SAHAM INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine and examine the Effect of Profit Management, Board of Commissioners Size and Institutional Share Ownership on Corporate Social Responsibility Disclosure (Empirical Study on Banking Companies Listed on the Stock Exchange in 2012-2016). CSR is calculated using the Corporate Social Responsibility Index (CSRI) based on the Global Reporting Initiative 4.0 (GRI) reporting standard with 91 indicators disclosed in the bank in annual reports and sustainability reports. The population in this study amounted to 43 banks selected using the purposive sampling method which issued an annual report for the period 2012 - 2016. The data in this study were secondary data taken from the official website of the Indonesia Stock Exchange and the website of each bank. The data analysis method used is multiple regression. Data were analyzed using SPSS 20. The results of this study found that earnings management had a positive influence on corporate social responsibility disclosure, board size and institutional ownership did not have a positive effect on corporate social responsibility disclosure. Keywords: Earnings Management, Board of Commissioners, Institutional Ownership, Corporate Social Responsibility Disclosure (CSRD) http://digilib. Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Manajemen Laba, Ukuran Dewan Komisaris dan Kepemilikan Saham Institusional Terhadap Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2012 – 2016). CSR dihitung dengan menggunakan Corporate Social Responsibility Indeks (CSRI) yang didasarkan pada standar pelaporan Global Reporting Initiative 4.0 (GRI) dengan 91 indikator yang diungkapkan dalam perbankan dalam laporan tahunan dan laporan keberlanjutan. Populasi dalam penelitian ini berjumlah 43 bank yang dipilih menggunakan metode purposive sampling yang mengeluarkan laporan tahunan selama periode 2012 – 2016. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing bank. Metode analisis data yang digunakan adalah regresi berganda. Data dianalisis dengan menggunakan SPSS 20. Hasil dari Penelitian ini menemukan bahwa manajemen laba memiliki pengaruh positif terhadap corporate social responsibility disclosure, ukuran dewan komisaris dan kepemilikan saham institusional tidak berpengaruh positif terhadap corporate social responsibility disclosure. Kata Kunci: Manajemen Laba, Ukuran Dewan Komisaris, Kepemilikan Saham Institusional, Corporate Social Responsibility Disclosure (CSRD)
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 19 710 |
| NIM/NIDN Creators: | 43214110014 |
| Uncontrolled Keywords: | Manajemen Laba, Ukuran Dewan Komisaris, Kepemilikan Saham Institusional, Corporate Social Responsibility Disclosure (CSRD) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Virda Syifa |
| Date Deposited: | 17 May 2023 03:43 |
| Last Modified: | 17 May 2023 03:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/49584 |
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