PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (Studi Empiris Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

DEWI, SITI MELAWATI (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (Studi Empiris Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This reseacrh aims to analyze the effect of Good Corporate Governance, leverage, and profitability on the disclosure of social responsibility (CSR) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this research is the mining sector manufacturing companies listed on the Indonesia stock exchange. The sampling technique used purpose sampling and the samples used were twenty seven companies with 81 observations in the 2015-2017. This reseacrh uses multiple linear regression test, determination coefficient test, t test and significance test F. The results of the study partially indicate that the audit committee meeting variables affect the disclosure of social responsibility and institutional ownership variables, the independent board of commissioners and the leverage variable does not affect the disclosure social responsibility (CSR) in a group of companies with the level of social responsibility (CSR) disclosure of manufacturing companies listed on the IDX. Keywords: Good Corporate Governance, leverage, Corporate Social Responsibility Dislosure. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance, dan leverage, terhadap pengungkapan tanggung jawab sosial ( CSR ) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan manufaktur sektor pertambangan yang terdaftar di bursa efek Indonesia. Teknik pengambilan sampel menggunakan teknik purpose sampling dan sampel yang digunakan sebanyak dua puluh tujuh perushaan dengan jumlah pengamatan 81 pada periode Tahun 2015-2017. Penelitian ini menggunakan uji regresi linier berganda, uji koefisien determinasi, uji t dan uji signifikansi F. Hasil penelitian secara parsial menunjukkan bahwa variabel rapat komite audit berpengaruh terhadap pengungkapan tanggung jawab sosial dan variabel kepemilikan institusional, dewan komisaris independen dan variabel leverage tidak berpengaruh terhadap pengungkapan tanggung jawab social ( CSR ) pada kelompok perusahaan dengan tingkat pengungkapan tanggung jawab social ( CSR ) perusahaan manufaktur yang terdaftar di BEI. Kata kunci : Good Corporate Governance, leverage, Pengungkapan Tanggung Jawab sosial Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 723
NIM/NIDN Creators: 43215110226
Uncontrolled Keywords: Good Corporate Governance, leverage, Pengungkapan Tanggung Jawab sosial Perusahaan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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: 08 Jul 2022 07:14
Last Modified: 08 Jul 2022 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/64822

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