Wijaya Ningsih, Epa (2015) PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Berkategori Biggest Market Capitalization Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2012). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL.pdf - Published Version Restricted to Registered users only Download (2MB) |
Abstract
This study aims to to determine whether the corporate governance mechanism (commisoner board, independent commissioner board, institutional ownership, managerial ownership, audit committee) and profitability influence on corporate social responsibility disclosure. The population of this study is that manufacturing companies on Indonesia Stock Exchange from the year 2011-2012 with a purposive sample was selected using a sampling method that was selected as a sample of 30 companies. The Method of analysis used is multiple regression analysis. The research hypothesis testing using SPSS (Statistical Package for Social Science) version 20. The result of this research show that the there are positive significant effect between variables commisoner board and audit committee on corporate social responsibility disclosure. On the contrary there are no significant effect between variables independent commissioner board, institutional ownership, managerial ownership, and profitability on corporate social responsibility disclosure.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui apakah Mekanisme Corporate Governance (ukuran dewan komisaris, ukuran dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, ukuran komite audit) dan Profitabilitas berpengaruh terhadap pengungkapan Corporate Social Responsibility. Populasi dari penelitian ini adalah perusahaan manufaktur berkategori biggest market capitalization yang terdaftar di BEI dari Tahun 2011-2012 dengan menggunakan metode purposive sampling sehingga terpilih 15 sebagai sampel. Metode analisis yang digunakan adalah analisis regresi berganda. Pengujian hipotesis penelitian ini menggunakan software SPSS (Statistical Package for Social Science) versi 20. Hasil penelitian ini menunjukkan bahwa variabel ukuran dewan komisaris dan ukuran komite audit memiliki pengaruh signifikan terhadap pengungkapan Corporate Social Responsibility. Sebaliknya ukuran dewan komisaris institusional, kepemilikan manajerial dan profitabilitas tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility. | |||||||||
| Uncontrolled Keywords: | Pengungkapan Corporate Social Responsibility, Mekanisme Corporate Governance dan profitabilitas. Corporate Social Responsibility Disclosure, Corporate Governance Mechanism, Profitability | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 30 Mar 2022 15:52 | |||||||||
| Last Modified: | 30 Mar 2022 15:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/11198 |
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