FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan High Profile Yang Terdaftar Di Bursa Efek Indonesia Periode 2014- 2016)

NURMALASARI, NURMALASARI (2019) FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan High Profile Yang Terdaftar Di Bursa Efek Indonesia Periode 2014- 2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was made on the background of the importance of social responsibility disclosure for companies to provide reciprocal benefits for the environment around the company as well as for the wider community. Companies certainly in running a business can not be separated from the utilization of re-natural resources must be preserved for the long-term interests of the environment and company. This study aims to see the effect of managerial ownership and media exposure on the disclosure of social responsibility. Sample of this study is a company that categorized High Profile listed in Indonesia Stock Exchange (BEI) Year 2014 until 2016. Sampling technique is done by purposive sampling method. The study sample was 62 companies, with three years of observation. So the total sample under study is 186. The data used is secondary data taken through documentation techniques that are high profile company's annual report 2014 to 2016. Data analysis is done by multiple linear regression method. The results of this study indicate that the ownership of management and media exposure has no significant effect on the disclosure of social responsibility (corporate social responsibility) to high profile company. Keywords: Corporate Social Responsibility, Ownership Management, Media Exposure, Leverage, Size, Growth Penelitian ini dibuat atas latar belakang pentingnya pengungkapan tanggung jawab sosial bagi perusahaan untuk memberikan timbal balik keuntungan bagi lingkungan sekitar perusahaan maupun bagi masyarakat luas. Perusahaan tentunya dalam menjalankan suatu usaha tidak lepas dari pemanfaatan sumber daya alam yang kembali harus di lestarikan untuk kepentingan jangka panjang lingkungan maupun perusahaan. Penelitian ini bertujuan untuk melihat pengaruh kepemilikan manajerial dan media exposure terhadap pengungkapan tanggung jawab sosial (Corporate Social Responsibility). Sample dari penelitian ini adalah perusahaan yang berkategori High Profile yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014 sampai dengan tahun 2016. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Sampel penelitian adalah 62 perusahaan, dengan tiga tahun pengamatan. Jadi total sampel yang diteliti adalah 186. Data yang digunakan merupakan data sekunder yang diambil melalui teknik dokumentasi yaitu annual report perusahaan high profile tahun 2014 sampai dengan 2016. Analisis data dilakukan dengan metode regresi linear berganda. Hasil penelitian ini menunjukan bahwa kepemilikan manajemen dan media exposure tidak berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial (corporate social responsibility) terhadap perusahaan high profile. Kata Kunci: Corporate Social Responsibility, Kepemilikan Manajemen, Media Exposure, Leverage, Size, Growth.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 083
Call Number: TA/55/18/083
NIM/NIDN Creators: 55513110067
Uncontrolled Keywords: Corporate Social Responsibility, Kepemilikan Manajemen, Media Exposure, Leverage, Size, Growth.
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Jun 2019 02:33
Last Modified: 08 Apr 2022 04:27
URI: http://repository.mercubuana.ac.id/id/eprint/48870

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