Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2011-2015)

Arifin, Arifin and , Dra. Rina Trisnawati, Ak, M.Si., Ph.D (2018) Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study analyzes the effect of institutional ownership, managerial ownership, board size, committee audit size, firm size, profitability, leverage and liquidity to corporate social responsibility disclosure. The sample selection was done by using purposive sampling technique. The sample of this research is 68 property sector companies, real estate and building construction listed on BEI during 2011-2015. Data analysis method used is deskrpitif statistic and hypothesis test using multiple linear regression analysis. The results showed that institutional ownership, firm size, profitability, leverage and liquidity affect the disclosure of corporate social responsibility. While managerial ownership, board size and audit committee size have no effect on corporate social responsibility disclosure.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: corporate social responsibility, kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, ukuran komite audit, ukuran perusahaan, profitabilitas, leverage, dan likuiditas.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ARIFIN
Date Deposited: 08 Feb 2018 01:14
Last Modified: 08 Feb 2018 01:14
URI: http://eprints.ums.ac.id/id/eprint/59636

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