Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility Disclosure
| dc.contributor.advisor | Yulinda, Yulinda | |
| dc.contributor.author | Adisaputra, Danu | |
| dc.date.accessioned | 2023-01-09T03:17:11Z | |
| dc.date.available | 2023-01-09T03:17:11Z | |
| dc.date.issued | 2017-07-27 | |
| dc.description.abstract | This study aimed to analyze the influence of good corporate governance which is proxied by size of commissioners, proportion of independent commissioners, managerial ownership, institutional ownership, and size of audit committee on corporate social responsibility disclosure. Thus, this study used data which are secondary data from annual report of financial companies in Indonesia. In addition, this study was conducted by 34 financial companies in Indonesia Stock Exchange that selected by purposive sampling method. Moreover, this study has tested with multiple linear regression analysis, F-test, and coefficient of determination test. Furthemore, the results of this study showed that the size of commissioners, proportion of independent commissioners, managerial ownership, institutional ownership and size of audit committee have a positive effect on corporate social responsibility disclosure. This study contributed to the existing literature and giving information on good corporate governance and corporate social responsibility disclosure which are used by companies and investors. In conclution, future study should be use other independent variables that may affect the corporate social responsibility disclosure. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan untuk meneliti pengaruh good corporate governance yang diproksikan dengan ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan ukuran komite audit terhadap corporate social responsibility disclosure. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan keuangan di Indonesia. Penelitian ini dilakukan pada 34 perusahaan keuangan di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Penelitian ini diuji dengan uji analisis regresi linear berganda, uji F, dan uji koefisien determinasi. Hasil dari penelitian ini adalah ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan ukuran komite audit berpengaruh positif pada corporate social responsibility disclosure. Penelitian ini berkontribusi menambah literatur serta memberikan informasi mengenai pengaruh good corporate governance dan corporate social responsibility disclosure yang dapat digunakan oleh perusahaan dan investor. Penelitian selanjutnya sebaiknya menggunakan variabel independen lain yang mungkin mempengaruhi corporate social responsibility disclosure. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/661 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Audit | en_US |
| dc.subject | Manajemen Dan Ilmu Yang Berkaitan | en_US |
| dc.title | Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility Disclosure | en_US |
| dc.type | Thesis | en_US |