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
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