PENGARUH MANAJEMEN LABA, UKURAN DEWAN KOMISARIS, KEPEMILIKAN SAHAM INSTITUSIONAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD)

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.

[img]
Preview
Text (HAL COVER)
1. Halaman Judul.pdf

Download (28kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. ABSTRAK.pdf

Download (86kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. surat pernyataan skripsi.pdf

Download (133kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
5. lembar pengesahan setelah revisi.pdf

Download (188kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
6. KATA PENGANTAR.pdf

Download (247kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
7. DAFTAR ISI.pdf

Download (172kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
8. DAFTAR TABEL.pdf

Download (205kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
9. DAFTAR GAMBAR.pdf

Download (161kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
10. DAFTAR LAMPIRAN.pdf

Download (164kB) | Preview
[img] Text (BAB I)
11. BAB I.pdf
Restricted to Registered users only

Download (301kB)
[img] Text (BAB II)
12. BAB II.pdf
Restricted to Registered users only

Download (751kB)
[img] Text (BAB III)
13. BAB III.pdf
Restricted to Registered users only

Download (670kB)
[img] Text (BAB IV)
14. BAB IV.pdf
Restricted to Registered users only

Download (338kB)
[img] Text (BAB V)
15. BAB V.pdf
Restricted to Registered users only

Download (212kB)
[img] Text (DAFTAR PUSTAKA)
16. DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (252kB)
[img] Text (LAMPIRAN)
17. LAMPIRAN.pdf
Restricted to Registered users only

Download (492kB)

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)
NIM: 43214110014
Uncontrolled Keywords: Manajemen Laba, Ukuran Dewan Komisaris, Kepemilikan Saham Institusional, Corporate Social Responsibility Disclosure (CSRD)
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.434 Process Management Programs/Program Manajemen Proses
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.435 Memory Management Programs/Program Manajemen Memori
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 060 General Organizations, Foundations, and Museology/Organisasi-organisasi Umum, dan Museologi > 069 Museology (Museum science)/Museologi > 069.6 Personnel Management of Museum/Manajemen Personalia Museum > 069.63 Personnel Management/Manajemen Personalia
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Virda Syifa
Date Deposited: 15 Oct 2019 02:02
Last Modified: 15 Oct 2019 02:02
URI: http://repository.mercubuana.ac.id/id/eprint/49584

Actions (login required)

View Item View Item