SUSANTI, WELI (2020) PENGARUH PROFITABILITAS, UKURAN KOMISARIS INDEPENDEN, KEPEMILIKAN SAHAM INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the influence of profitability, proportion of independent board of commissioners, institutional ownership, public ownership, and firm size to the disclosure of Corporate Social Responsibility on companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data that contains annual reports and company sustainability reports. Data obtained by the method used purposive sampling. The method of data analysis uses multiple linear regression analysis. The results of the simultaneous research show that profitability, proportion of independent board of commissioners, institutional ownership, public ownership and firm size significantly influence the Corporate Social Responsibility Disclosure. The results of testing by partial profitability measures and independent commissioners have a positif influence but not significant to the disclosure of Corporate Social Responsibility, institutional ownership and public ownership negative is not significant to the disclosure of Corporate Social Responsibility while the company measures significant negative effect on the disclosure of Corporate Social Responsibility. Key words: profitability, proportion of independent commissioners, board of commissioners, institutional ownership, public ownership, firm size, corporate social responsibility disclosure. ukuran dewan komisaris independen, kepemilikan saham institusional, kepemilikan saham publik, dan ukuran perusahaan terhadap Pengungkapan Corporate Social Responsibility pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan. Data diperoleh dengan metode yang digunakan purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian secara simultan menunjukkan bahwa profitabilitas, ukuran dewan komisaris independen, kepemilikan saham institusional, kepemilikan saham publik dan ukuran perusahaan berpengaruh signifikan terhadap Pengungkapan Corporate Social Responsibility. Hasil uji secara parsial profitabilitas ukuran dan komisaris independen memiliki pengaruh positif tidak signifikan terhadap pengungkapan Corporate Social Responsibility, kepemilikan saham konstitusional dan kepemilikan saham publik berpengaruh negatif tidak signifikan terhadap Pengungkapan Corporate Social Responsibility sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap Pengungkapan Corporate Social Responsibility. Kata Kunci: profitabilitas, ukuran dewan komisaris independen, kepemilikan saham institusional, kepemilikan saham publik, ukuran perusahaan, Corporate Social Responsibility
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