ANALISIS PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Properti di Indonesia yang Terdaftar di BEI Pada Periode 2018-2020)

CHANDRA, DESLIE DIAN (2023) ANALISIS PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Properti di Indonesia yang Terdaftar di BEI Pada Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, proporsi dewan komisaris independen, dan ukuran perusaahaan terhadap pengungkapan Corporate Social Responsibility pada perusahaan Properti di Indonesia yang Terdaftar di Bursa Efek Indonesia Pada Periode 2018-2020. Penelitian ini merupakan penelitian kausal. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria- kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 23 perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia Pada Periode 2018-2020. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas, proporsi dewan komisaris independen, dan ukuran perusahaan berpengaruh signifikan terhadap pengungkapan CSR. Kata Kunci : Pengungkapan Corporate Social Responsibility, Profitabilitas, Proporsi Dewan Komisaris Independen, Ukuran Perusahaan This study aims to determine and analyze the effect of profitability, the proportion of independent commissioners, and firm size on Corporate Social Responsibility in property companies in Indonesia that are listed on the Indonesia Stock Exchange in the 2018-2020 period. This research is a causal research. The sample in this study was obtained using purposive sampling, which was based on predetermined criteria. Based on this method, there were 23 property sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The analytical method used is multiple linear regression analysis. The results show that profitability, the proportion of independent commissioners, and firm size had a significant effect on CSR disclosure. Keywords : Disclosure of Corporate Social Responsibility, Profitability, Independent Board of Commissioners, Firm Size

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110028
Uncontrolled Keywords: Pengungkapan Corporate Social Responsibility, Profitabilitas, Proporsi Dewan Komisaris Independen, Ukuran Perusahaan Disclosure of Corporate Social Responsibility, Profitability, Independent Board of Commissioners, Firm Size
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 05 Jan 2023 08:33
Last Modified: 05 Jan 2023 08:33
URI: http://repository.mercubuana.ac.id/id/eprint/73088

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