Pengaruh Mekanisme Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Yang Tercantum Dalam LQ-45 Tahun 2017-2018

Sejati, Mohammad Abdan Ilham and , Imron Rosyadi, S.E., M.Si. (2019) Pengaruh Mekanisme Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Yang Tercantum Dalam LQ-45 Tahun 2017-2018. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine whether good corporate governance that represented by commissioner size, audit committees, managerial ownership, and institutional ownership influence on the corporate social responsibility disclosure for companies listed on the LQ-45 in 2017-2018. This type of research is descriptive and quantitative. Samples were taken using purposive sampling method. Based on the existing criteria, 37 companies were included in the study sample. The data used in this study is secondary data obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). The data collection method used is documentation. The analysis technique in this study uses multiple linear regression. The results showed that (1) the commissioner size had a positive and significant effect on CSR disclosure, (2) the audit committee had a negative and not significant effect on CSR disclosure, (3) managerial ownership had a negative and insignificant effect on CSR disclosure, (4) ownership institutions have a positive and not significant effect on CSR disclosure, (5) the commissioner size, audit committees, managerial ownership and institutional ownership simultaneously influence CSR disclosure.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Good Corporate Governance, Pengungkapan CSR, LQ-45
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: MOHAMMAD ABDAN ILHAM SEJATI
Date Deposited: 14 Aug 2019 03:41
Last Modified: 14 Aug 2019 03:41
URI: http://eprints.ums.ac.id/id/eprint/75965

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