Dian Kurniawan, Asma and -, Drs. Muhammad Abdul Aris, M.Si (2019) Pengaruh Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility(Studi Empiris pada Perusahaan Sektor Property dan Real Estate Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2017). Skripsi thesis, Universitas Muhammadiyah surakarta.
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Abstract
This study aims to analyze the effect of good corporate governance and financial performance on disclosure of corporate social responsibility in the annual report of property and real estate companies listed on the Indonesia Stock Exchange in 2014-2017. Good corporate governance is defined by variables consisting of managerial ownership, institutional ownership, audit committee, independent board of commissioners and financial performance consisting of profitability and leverage. The measurement of corporate social responsibility of the company is based on the Global Reporting Initiative (GRI-G4) index which is seen from the company's annual report. The population of this research is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017. Sampling used purposive sampling and 128 samples were obtained during the 4-year observation year. The analysis uses the classic assumption test and then the hypothesis is tested by the multiple linear regression method with the t test, F test, and the coefficient of determination. The results showed that managerial ownership and institutional ownership variables influence corporate social responsibility disclosure. Meanwhile, the audit committee, the independent board of commissioners, profitability and leverage do not affect the disclosure of corporate social responsibility.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Corporate social responsibility (CSR), Managerial Ownership, Institutional Ownership, Audit Committee, Independent Board of Commissioners, Profitability, Leverage |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ASMA DIAN KURNIAWAN |
| Date Deposited: | 28 Aug 2019 04:36 |
| Last Modified: | 28 Aug 2019 04:36 |
| URI: | http://eprints.ums.ac.id/id/eprint/77556 |
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