HUBUNGAN ANTARA KINERJA LINGKUNGAN DAN KINERJA KOMITE AUDIT DENGAN KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR DI BEI

Naek Siregar, IVANA SIREGAR (2013) HUBUNGAN ANTARA KINERJA LINGKUNGAN DAN KINERJA KOMITE AUDIT DENGAN KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR DI BEI. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstrak

This research is aiming investigated the relationship between environmental performance with the quality of corporate social responsibily disclosure, the relationship between audit commitee performance with environmental performance, and the relationship between audit commitee performance with the quality of corporate social responsibily disclosure. Environmental performance is measured by ISO 14001 certificate. The proxy of audit commitee performance are audit commitee meeting, audit commitee report, audit charter. The quality of corporate social responsibily disclosure is measured by CSR index from Global Reporting Initiative. The number of samples used in this research were one hundred thirteen manufacturing company. The sampling method used purposive sampling method. Data are taken from annual report 2010-2011 of the manufacture companies listed on Indonesia Stock Exchange. The examined technique hypothesis is mutiple regression by using SPSS program. The result showed that environmental performance has a positif significant relationship with the quality of Corpoate Social Responsibility disclosure as the first hypothesis. The second hypothesis showed that environmental performance has a positif and sgnificant relationship with audit commitee performance. The third hypothesis showed that audit commitee performance has a positif and sgnificant relationship with the quality of Corpoate Social Responsibility disclosure. Keywords: environmental performance, Corporate Social Responsibility disclosure, audit commitee. Penelitian ini bertujuan untuk melihat hubungan antara kinerja lingkungan dengan kualitas pengungkapan corporate social responsibility (CSR), hubungan antara kinerja komite audit dengan kinerja lingkungan, serta hubungan kinerja komite audit dengan kualitas pengungkapan corporate social responsibility (CSR). Kinerja lingkungan diukur dengan sertifikasi ISO 14001. Proksi yang digunakan untuk kinerja komite audit adalah rapat komte audit, laporan komite audit, piagam audit. Kualitas pengungkapan corporate social responsibility (CSR) diukur dengan CSR indeks oleh Global Reporting Initiative. Jumlah sampel yang digunakan pada penelitian ini sebanyak seratus tiga belas perusahaan manufaktur yang diambil dengan metode purposive samplin. Data berasal dari annual report 2010-2011 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang diambil dari Indonesia Stock Exchange (IDX). Analisis hipotesis dilakukan dengan tehnik regresi linier menggunakan alat analisis SPSS. Hasil penelitian menunjukkan bahwa kinerja lingkungan memiliki hubungan yang positif signifikan dengan kualitas pengungkapan CSR untuk hipotesis pertama. Hipotesis kedua menunjukkan hasil yang positif dimana terdapat hubungan yang positif signifikan antar kinerja komite audit dengan kinerja lingkungan. Hipotesis ketiga juga menunjukkan hasil positif dimana terdapat hubungan positif signifikan antara kinerja komite audit dengan kualitas pengungkapan CSR. Kata kunci: kinerja lingkungan, pengungkapan Corporate Social Responsibily, komite audit.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
H Ilmu Sosial = Social Sciences > HG Finance
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: Robidin
Date Deposited: 08 Jan 2014 05:37
Last Modified: 08 Jan 2014 05:37
URI: http://digilib.unila.ac.id/id/eprint/125

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