Pengaruh Profitabilitas dan Struktur Good Corporate Governance (GCG) terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan yang Tercantum dalam Indeks LQ45 Tahun 2017-2019)

Reviana, Reviana and , Zulfa Irawati, S.E., M.Si. (2023) Pengaruh Profitabilitas dan Struktur Good Corporate Governance (GCG) terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan yang Tercantum dalam Indeks LQ45 Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine and analyze the effect of profitability and the structure of good corporate governance measured by institutional ownership, board of commissioners, board of directors, and audit committee as independent variable on corporate social responsibility disclosure as dependent variable. The samples in this study were companies listed on index of LQ45 consistently in the periode of 2017-2019 with 78 total samples. The data used in this study are secondary data and the method used for sampling is purposive sampling. This study used multiple regression analyze with coefficient determination, t-test, and F test using a significance level of 0,05 (5%) to examine the hypothesis.The result of this study has no problem with the classical assumption test. This research shows that profitability, institutional ownership, board of commissioners, and board of directors do not have significant effect on corporate social responsibility disclosure. Meanwhile, the audit committee has a positive significant effect on corporate social responsibility disclosure.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: corporate social responsibility, profitabilitas, struktur good corporate governance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD28 Management
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: REVIANA
Date Deposited: 02 Oct 2023 04:11
Last Modified: 02 Oct 2023 04:11
URI: http://eprints.ums.ac.id/id/eprint/117283

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