PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI ) periode 2014-2017)

ANTURAGTIN, DIVA AJENG (2020) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI ) periode 2014-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Good Corporate Governance, the Board of Commissioners, the Audit Committee, Leverage, and Profitability on Disclosure of Corporate Social Responsibility Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange. This study uses secondary data obtained by purposive sampling method. In this study, samples were taken from industrial sector manufacturing companies listed on the Stock Exchange starting from 2014 to 2017. Based on established criteria from a total of 36 data, a sample of 9 data was obtained. The data analysis technique used is the classic assumption test, the model feasibility test, the coefficient of determination test, and the hypothesis test conducted with SPSS version 25. The test results show that DK has a persuasive influence on the disclosure of corporate social responsibility. Whereas RKA, DER and ROA do not affect the disclosure of corporate social responsibility in the manufacturing companies in the consumer goods industry sector listed on the IDX. Keywords: Corporate Social Responsibility, GCG, DK, RKA, DER, ROA Penelitian ini bertujuan untuk menentukan pengaruh Good Corporate Governance, Dewan Komisaris, Komite Audit, Leverage, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Komsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dengan metode purposive sampling. Dalam penelitian ini sampel diambil dari perusahaan manufaktur sektor industri yang terdaftar di BEI mulai dari tahun 2014 sampai dengan 2017. Berdasarkan kriteria yang telah ditetapkan dari jumlah 36 data, diperoleh sampel sebanyak 9 data. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji kelayakan model, uji koefisien determinasi, dan uji hipotesis yang dilakukan dengan SPSS versi 25. Hasil pengujian menunjukkan bahwa DK secara persial berpengaruh terhadap pengungkapan corporate social responsibility. Sedangkan RKA, DER dan ROA tidak berpengaruh terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI. Kata Kunci: Corporate Social Responsibility, GCG, DK, RKA, DER, ROA

Item Type: Thesis (S1-Sarjana)
NIM: 43214110511
Uncontrolled Keywords: Corporate Social Responsibility, GCG, DK, RKA, DER, ROA
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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Sep 2020 06:17
Last Modified: 15 Sep 2020 06:17
URI: http://repository.mercubuana.ac.id/id/eprint/57057

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