Digital Library: No conditions. Results ordered -Date Deposited. 2024-03-29T12:44:46ZEPrintshttp://digilib.unila.ac.id/images/sitelogo.pnghttp://digilib.unila.ac.id/2016-10-14T04:27:06Z2016-10-14T04:27:06Zhttp://digilib.unila.ac.id/id/eprint/24030This item is in the repository with the URL: http://digilib.unila.ac.id/id/eprint/240302016-10-14T04:27:06ZPENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS
TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL
RESPONSIBILITYTujuan 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 1011031095 ERLIAN FITRAH BRAMATALLAerlianFB@yahoo.com