PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DI DALAM SUSTAINABILITY REPORT

MEIDA LISTIYANA, . (2016) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DI DALAM SUSTAINABILITY REPORT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit sebagai bagian dari Corporate Governance dan Profitabilitas terhadap pengungkapan Corporate Social Responsibility. Faktor-faktor yang diuji dalam penelitian ini adalah Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit dan Profitabilitas sebagai variabel independen sedangkan Corporate Social Responsibility sebagai variabel dependen. Penelitian ini menggunakan data sekunder dengan sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia yang memiliki annual report dan sustainability report selama periode 2011-2015 berturut-turut. Dalam penelitian ini digunakan metode purposive sampling dimana didapat 8 perusahaan yang mengeluarkan annual report dan sustainability report selama 5 tahun berturut-turut, sehingga didapatkan 40 sample. Penelitian ini menggunakan metode regresi linier berganda untuk menguji hipotesis pada tingkat signifikansi 5%. Dari hasil analisis yang dilakukan dalam penelitian ini, dapat disimpulkan bahwa Kepemilikan Institusional berpengaruh signifikan negatif dan Komite Audit berpengaruh signifikan positif terhadap Corporate Social Responsibility di dalam Sustainability Report secara parsial, sedangkan Dewan Komisaris Independen dan Profitabilitas tidak berpengaruh signifikan terhadap Corporate Social Responsibility di dalam Sustainability Report secara parsial. Selain itu juga didapatkan hasil bahwa Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit dan Profitabilitas berpengaruh signifikan terhadap Corporate Social Responsibility di dalam Sustainability Report secara simultan. This research aim to to get the empirical evidence hit the Independent Board Of Comisioner influence, Ownership Of Institutional, Committee Make an audit of as part of Corporate Governance and Profitability to expression of Corporate Social Responsibility. Examinee Factors in this research is Independent Board Of Comisioner, Ownership Of Institutional, Committee Make an audit of and Profitability as independent variable while Corporate Social Responsibility as variable dependen. This research use the data sekunder by sampel is mining company enlisted in Effect Exchange of Indonesia owning annual report and sustainability report of during period 2011-2015 successively. In this research is used by method of purposive sampling of where got by 8 company releasing annual report and sustainability report of during 5 year successively, is so that got by 40 sample. This research uses multiple linear regresion method to test the hypothesis at a significance level of 5%. From result analyse performed in this research, it can be concluded that the Ownership of Institutional have an effect on the negative signifikan and Committee Make an audit of to have an effect on the positive signifikan to Corporate Social Responsibility in Sustainability Report parsially, while Independent Board Of Comisioner and Profitability not have an effect on the signifikan to Corporate Social Responsibility in Sustainability Report by parsially. Others is also got result that Independent Board Of Comisioner, Ownership Of Institutional, Committee Make an audit of and Profitability have an effect on the signifikan to Corporate Social Responsibility in Sustainability Report simultaneously.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Etty Gurendrawati SE, Akt, M.Si 2) Dr. Rida Prihatni, SE, Akt, M.Si
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	sawung yudo
Date Deposited:	17 Mar 2022 02:07
Last Modified:	17 Mar 2022 02:07
URI:	http://repository.unj.ac.id/id/eprint/24725

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