PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

LOLYDWI, PRISCILLA TANIA (2021) PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana.

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Abstract

The research aims to know the influence of Board of Commissioner, Committee Audits, Public Share Holding and Firm Size on Corporate Social Responsibility Disclosure. The independent variables used are Board of Commissioner, Committee Audits, Public Share Holding and Firm Size. The dependent variables used is Corporate Social Responsibility Disclosure. The object for this research is manufacturing companies consumer goods sector listed on Indonesia Stock Exchange (IDX) on 2016-2019 period. The sampling method used is puposive sampling technique.This research was done to 33 companies by using quantitative-descriptive approach. The analytical method used is multiple regression analysis which consists of classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) and test hypotheses (coefficient of determination, T test, F test). The results shows that the Board of Commissioner, Committee Audits, Public Share Holding have positive effect of Corporate Social Responsibility Disclosure while Firm Size had no effect on Corporate Social Responsibility Disclosure. Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris, Komite Audit, Kepemilikan Saham Publik dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure. Variabel independen yang digunakan adalah Dewan Komisaris, Komite Audit, Kepemilikan Saham Publik dan Ukuran Perusahaan. Variabel terikat yang digunakan adalah Corporate Social Responsibility Disclosure. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode pengambilan sampel yang digunakan adalah teknik puposive sampling. Penelitian ini dilakukan pada 33 perusahaan dengan menggunakan pendekatan kuantitatif-deskriptif. Metode analisis yang digunakan adalah analisis regresi berganda yang terdiri dari uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi) dan uji hipotesis (uji koefisien determinasi, uji T, uji F). Hasil penelitian menunjukkan bahwa Dewan Komisaris, Komite Audit, Kepemilikan Saham Publik berpengaruh positif terhadap Corporate Social Responsibility Disclosure sedangkan Ukuran Perusahaan tidak berpengaruh terhadap Corporate Social Responsibility Disclosure.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217310035
Uncontrolled Keywords: Dewan Komisaris, Komite Audit, Kepemilikan Saham Publik, Ukuran Perusahaan dan Corporate Social Responsibility Disclosure
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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AFIFAH SALMA RAMADINA
Date Deposited: 06 Nov 2024 01:44
Last Modified: 06 Nov 2024 01:44
URI: http://repository.mercubuana.ac.id/id/eprint/92763

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