Erika, - (2017) Pengaruh Corporate Governance dan Profitabilitas terhadap Corporate Social Responsibility Disclosure. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance dan Profitabilitas terhadap Corporate Social Responsibility Disclosure. Jenis data yang digunakan merupakan data sekunder. Populasi penelitian adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2014 dan 2015. Pemilihan sampel penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 114 sampel. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan mekanisme Corporate Governance seperti Ukuran Dewan Komisaris dan Frekuensi Rapat Dewan Komisaris merupakan faktor yang mempengaruhi Corporate Social Responsibility Disclosuresecara positif. Sedangkan profitabilitas dengan proksi Return On Assets merupakan faktor yang mempengaruhi Corporate Social Responsibility Disclosure secara negatif.Sementara itu, komponen Corporate Governance seperti Dewan Komisaris Independen, Kepemilikan Saham Publik dan Kepemilikan Saham Asing tidak mempengaruhi Corporate Social Responsibility Disclosure.
English Abstract
The study tries to reveal the influence of corporate governance and profitability on corporate social responsibility disclosure. The type of data used is secondary data. The population is manufacturing companies in basic and chemical industry sector listed by the Indonesia Stock Exchange in 2014 and 2015, and 114 samples are selected by purposive sampling method. The data are analyzed by multiple regression. The results of the study show that the mechanisms of corporate governance like the size Board of Commisioners and the frequency of board meetings give positive effect on the companies’ disclosure upon their corporate social responsibility. In contrast, profitability as proxied by Return on Assets negatively influences the corporate social responsibility disclosure. Meanwhile, the components of corporate governance like Board of Independent Commisioners and the ownership of public and foreign stocks do not influence the corporate social responsibility disclosure.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/400/051708874 |
| Uncontrolled Keywords: | Corporate Governance, Profitabilitas, Corporate Social Responsibility Disclosure |
| Subjects: | 600 Technology (Applied sciences) > 650 Management and auxiliary services > 654.408 Social Responsibility of Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 19 Sep 2017 08:30 |
| Last Modified: | 28 Sep 2020 12:46 |
| URI: | http://repository.ub.ac.id/id/eprint/2737 |
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