EGHA INDAH PERTIWI, 1011031091 (2014) PENGARUH KEPEMILIKAN SAHAM ASING, MANAJERIAL DAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. Fakultas ekonomi dan bisnis, Universitas Lampung.
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Abstract
ABSTRAK INDONESIA Tujuan penelitian ini adalah untuk menguji pengaruh struktur kepemilikan saham yang diwakili oleh kepemilikan saham asing, manajerial dan institusional (BUMN dan Non- BUMN) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia terhadap pengungkapan tanggung jawab sosial perusahaan dengan leverage dan ukuran perusahaan sebagai variabel kontrol pada periode 2009-2012. Peneliti menggunakan metode purposive sampling dan memperoleh 14 perusahaan yang memenuhi kriteria dalam penelitian ini. Total pengamatan sejumlah 56 data. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan saham institusional BUMN berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan variabel kepemilikan saham asing, manajerial dan institusional Non-BUMN berpengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan. Kata kunci: Kepemilikan saham asing, kepemilikan saham manajerial, kepemilikan saham institusional (BUMN dan Non-BUMN), leverage, ukuran perusahaan dan pengungkapan tanggung jawab sosial perusahaan. ABSTRAK INGGRIS This research aims to examine empirically about shareholding structure that represented by foreign ownership, managerial ownership and institusional ownership (BUMN and Non-BUMN) of mining companies that listed at Indonesia Stock Exchange toward corporate social responsibility disclosure with leverage and firm’s size as controlling variable in 2009-2012 period. Researcher used purposive sampling method to take 14 companies that suitable with criteria in this research. Total of observation is 56 data. This research is examined by multiple regression. The result indicates that BUMN institutional ownership affects corporate social responsibility disclosure positively, in contrast other variables such as foreign ownership, managerial ownership and Non-BUMN institusioanl ownership affects corporate social responsibility disclosure negatively. Keywords: Foreign ownership, managerial ownership, institutional ownership (BUMN and Non-BUMN), leverage, firm size, and corporate social responsibility disclosure.
| Item Type: | Other |
|---|---|
| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | UPT Perpustakaan Unila |
| Date Deposited: | 27 Oct 2014 02:50 |
| Last Modified: | 27 Oct 2014 02:50 |
| URI: | http://digilib.unila.ac.id/id/eprint/4734 |
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