PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

ERLIAN FITRAH BRAMATALLA, 1011031095 (2016) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. FAKULTAS EKONOMI DAN BISNIS , UNIVERSITAS LAMPUNG.

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Abstrak

Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance dan profitabiltas terhadap luas pengungkapan corporate social responsibility. Variabel yang digunakan dalam penelitian ini yaitu komisaris independen, komite audit independen, kepemilikan saham manajerial, kepemilikan saham institusional, kepemilikan saham publik, dan profitablitas (ROA) sebagai variabel independen dan CSR sebagai variabel dependen. Sampel penelitian ini terdiri dari 20 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Kriteria untuk pengambilan sampel menggunakan metode purposive sampling. Total pengamatan sejumlah 100 data. Pengujian dilakukan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa hanya variabel kepemilikan manajerial dan profitabilitas yang berpengaruh signifikan secara statistik terhadap CSR. Sedangkan dewan komisaris independen, komite audit independen, kepemilikan saham publik, dan kepemilikan saham institusional tidak berpengaruh signifikan terhadap CSR Kata kunci: Komisaris Independen, Komite Audit Independen, Kepemilikan Saham Manajerial, Kepemilikan Saham Institusional, Kepemilikan Saham Publik, Profitablitas dan CSR ABSTRACT This study aims to test the influence of corporate governance and profitability to the disclosure of corporate social responsibility. Variables used in this research that is the independent commissioner board, independent audit committee, managerial stock ownership, institutional stock ownership, public shareholding, and profitability (ROA) as dependent variable and CSR as variable independent The sample of study consisted of 20 manufature companies listed in Indonesia Stock Exchange period 2010-2014. Criteria for selected samples, using purposive sampling method. Total of observationis 100 data. Tests using multiple linear regression analysis The results showed that the only variable managerial stock ownership and profitability take significant effect to CSR. While the independent commissioner board, independent audit committee, public shareholding, institutional stock ownership, do not affect significantly to CSR Kata kunci: independent commissioner board, independent audit committee, managerial stock ownership, institutional stock ownership, public shareholding, profitability and CSR

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 2000221 . Digilib
Date Deposited: 14 Oct 2016 04:27
Last Modified: 14 Oct 2016 04:27
URI: http://digilib.unila.ac.id/id/eprint/24030

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