Andini, Julia (2023) PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
This is the latest version of this item.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
JULIA ANDINI_5552190036_Fulltext.pdf Restricted to Registered users only Download (2MB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_01.pdf Restricted to Registered users only Download (1MB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_02.pdf Restricted to Registered users only Download (432kB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_03.pdf Restricted to Registered users only Download (348kB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_04.pdf Restricted to Registered users only Download (459kB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_05.pdf Restricted to Registered users only Download (191kB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_Ref.pdf Restricted to Registered users only Download (311kB) |
|
Text (SKRIPSI)
JULIA ANDINI_5552190036_Lamp.pdf Restricted to Registered users only Download (732kB) |
Abstract
This study aims to determine the effect of board of directors and audit committee characteristics on Corporate Social Responsibility. The independent variables in this study are board size, board independence, managerial ownership, CEO duality, audit committee size, audit committee independence, and audit committee financial expertise. The dependent variable used in this study is Corporate Social Responsibility (CSR). The population in this study is the mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling method used was purposive sampling and the samples selected were 10 companies that met the criteria. This research uses multiple linear regression method with SPSS v25 software. The results of this study indicate that board size, board independence, and CEO duality have no significant effect on CSR. In addition, the managerial ownership and financial expertise of the audit committee have a significant and negative effect on CSR. Meanwhile, audit committee size and audit committee independence have a significant and positive effect on CSR.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik dewan direksi dan komite audit terhadap Corporate Social Responsibility. Variabel independen dalam penelitian ini yaitu ukuran dewan direksi, independensi dewan direksi, kepemilikan manajerial, dualitas CEO, ukuran komite audit, independensi komite audit, dan keahlian keuangan komite audit. Variabel dependen yang digunakan dalam penelitian ini yaitu Corporate Social Responsibility (CSR). Populasi dalam penelitian ini yaitu perubahan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode sampling yang digunakan yaitu purposive sampling dan sampel yang terpilih terdapat 10 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan metode regresi linier berganda dengan software SPSS v25. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi, independensi dewan direksi, dan dualitas CEO tidak berpengaruh signifikan terhadap CSR. Selain itu, kepemilikan manajerial dan keahlian keuangan komite audit berpengaruh signifikan dan negatif terhadap CSR. Sedangkan, ukuran komite audit dan independensi komite audit berpengaruh signifikan dan positif terhadap CSR. | |||||||||
| Uncontrolled Keywords: | ukuran dewan direksi, independensi dewan direksi, kepemilikan manajerial, dualitas CEO, ukuran komite audit, independensi komite audit, keahlian keuangan komite audit, dan Corporate Social Responsibility. | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Julia JA Andini | |||||||||
| Date Deposited: | 25 Aug 2023 16:10 | |||||||||
| Last Modified: | 25 Aug 2023 16:10 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28245 |
Available Versions of this Item
-
PENGARUH KARAKTERISTIK DEWAN DIREKSI
DAN KOMITE AUDIT TERHADAP CORPORATE
SOCIAL RESPONSIBILITY. (deposited UNSPECIFIED)
- PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY. (deposited 25 Aug 2023 16:10) [Currently Displayed]
Actions (login required)
 |
View Item |