CHISILIA, THITA (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Sektor Basic Industry & Chemicals yang Terdaftar di Bursa Efek Indonesia Periode 2016 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the effect of Good Corporate Governance Mechanism (audit commitee, independent board of comissioners, managerial ownership, institutional ownership) on Corporate Social Responsibility Disclosure. The object of this research is the basic industry and chemicals sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research was conducted using a sample of 51 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using purposive sampling method with criteria determined by the researcher using a causal relationship design. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that Manajerial Ownership has a significant negative effect on Corporate Social Responsibility Disclosure, while Audit Commitee, Independent Board of Commissioners, Institutional Ownership has no effect on Corporate Social Responsibility. Keywords: Audit Commitee, Independent Board of Comissioners, Managerial Ownership, Institutional 0wnership, and Corporate Social Reponsibility Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance yang diproksikan sebagai komite audit, dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional terhadap pengungkapan corporate social repsonsibility. Objek penelitian ini adalah perusahaan manufaktur sektor basic industry and chemicals yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018 Penelitian ini menggunakan sampel sebanyak 51 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia (BEI). Penentuan sampel menggunakan metode purposive sampling dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh negatif signifikan terhadap corporate social responsibility, sedangkan komite audit, dewan komisaris independen, dan kepemilikan institusional tidak berpengaruh signifikan terhadap corporate social responsibility. Kata Kunci : Komite Audit, Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional dan Corporate Social Responsibility.
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