PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, CORPORATE PERFORMANCE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA TERHADAP REAKSI INVESTOR (Studi Empiris Pada Badan Usaha Milik Negara dan Anak Perusahaannya Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)

MU'MININ, FINA MELINDA JUMROTUL (2022) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, CORPORATE PERFORMANCE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA TERHADAP REAKSI INVESTOR (Studi Empiris Pada Badan Usaha Milik Negara dan Anak Perusahaannya Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of good corporate governance, corporate performance and company size on disclosure of corporate social responsibility and its impact on investor reactions in studies of state-owned enterprises and their subsidiaries listed on the Indonesia Stock Exchange from 2016 to 2020. This research relies on data secondary data obtained from annual reports and sustainability reports obtained from the company's website and the website of the Indonesian Stock Exchange, namely www.idx.co.id. The total sampling used in this study were 14 companies. The software used is Eviews 12. The findings of this study indicate that the Audit Committee and Company Size have an effect on Corporate Social Responsibility Disclosures, while the Independent Board of Commissioners and Return On Assets have no effect on Corporate Social Responsibility Disclosures and Corporate Social Responsibility Disclosures have no effect on investor reactions. . Keywords: Independent Board of Commissioners, Audit Committee, Return On Assets, Company Size, Corporate Social Responsibility and Investor Reaction Penelitian ini bertujuan untuk menguji Pengaruh Good Corporate Governance, Corporate Performance dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility dan Dampaknya pada Reaksi Investor studi pada Badan Usaha Milik Negara dan Anak Perusahaannya yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Penelitian ini mengandalkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan yang diperoleh dari situs web perusahaan dan web PT Bursa Efek Indonesia, yaitu www.idx.co.id. Total sampling yang digunakan dalam penelitian ini adalah 14 perusahaan. Perangkat lunak yang digunakan adalah Eviews 12. Temuan penelitian ini menunjukkan bahwa Komite Audit dan Ukuran Perusahaan berpengaruh terhadap Pengungkapan Corporate Social Responsibility, sedangkan Dewan Komisaris Independen dan Return On Asset tidak berpengaruh terhadap Pengungkapan Corporate Social Responsibility serta Pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap reaksi investor. Kata kunci : Dewan Komisaris Independen, Komite Audit, Return On Asset, Ukuran Perusahaan, Corporate Social Responsibility dan Reaksi Investor

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 068
Call Number: TA/55/23/012
NIM/NIDN Creators: 55520110028
Uncontrolled Keywords: Dewan Komisaris Independen, Komite Audit, Return On Asset, Ukuran Perusahaan, Corporate Social Responsibility dan Reaksi Investor
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 14 Feb 2023 07:08
Last Modified: 14 Feb 2023 07:08
URI: http://repository.mercubuana.ac.id/id/eprint/74100

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