PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA SEKTOR INDUSTRI KEUANGAN DI INDONESIA TAHUN 2014 – 2017

JONATHAN RAYMONDUS, JONATHAN (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA SEKTOR INDUSTRI KEUANGAN DI INDONESIA TAHUN 2014 – 2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme Good Corporate Governance (GCG) terbadap pelaporan Corporate Social Responnsibility (CSR) di Indonesia. Variabel dependen pada penelitian ini adalah pengungkapan CSR, dimana penilaian dilihat dari berapa jumlah aspek kinerja yang dilaporkan. Ada 6 aspek kinerja yang dinilai, yaitu kinerja ekonomi, lingkungan, tenaga kerja dan pekerjaan yang layak, hak asasi manusia, masyarakat, dan tanggung jawab produk dimana akan diberikan nilai 1 apabila dilaporkan dan 0 bila tidak dilaporkan. Penelitian ini merupakan penelitian assosiatif dengan pendekatan kausal. Populasi dalam penelitian ini adalah perusahaan sektor finance yang terdaftar di BEI yang diunduh dari www.idx.co.id periode 2014-2017. Pengumpulan sampel menggunakan cara purposive sampling, dengan jumlah sampel 60 perusahaan sehingga total observasi dalam penelitian ini sebanyak 240 observasi. Metode analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 25. Hasil penelitian membuktikan bahwa kepemilikan institusional, kepemilikan manajerial, dan ukuran komite audit berpengaruh terhadap pengungkapan CSR pada perusahaan finance yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Sedangkan ukuran dewan komisaris dan kepemilikan asing tidak berpengaruh terhadap pengungkapan CSR pada perusahaan finance yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Kata Kunci : Pengungkapan CSR, Ukuran dewan komisaris, Kepemilikan institusional, Kepemilikan manajerial, Kepemilikan asing, dan Ukuran komite audit ABSTRACT The purpose of this study is to determine the influence of Good Corporate Governance (GCG) mechanism on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. The Dependent Variable in this study is Corporate Social Responsibility Disclosure, which has scored by how much aspect that reported in CSR disclosure. There are 6 aspects that should be reported. The aspect are economics aspect, environment aspect, labour and decent work, human rights, society, and product responsibility which will be scored by 1 if reported and 0 if not reported. This study categorized as associative research using causal approach. Finance company that listed in Indonesia Stock Exchange on 2014- 2017 are used as population in this study that downloaded on www.idx.co.id. This study use purposive sampling method for sample gathering with 60 companies have been collected so there are 240 observation made on this study. Multiple Regression Analysis is used for analysis method using SPSS version 25 program. The result of this study showing that institutional ownership, managerial ownership, and audit comitee size didn’t influencing the Corporate Social Responsibility Disclosure on finance companies that listed in Indonesia Stock Exchange on 2014-2017 period, while board of commissioner size, and foreign ownership influence the Corporate Social Responsibility Disclosure on finance companies that listed in Indonesia Stock Exchange on 2014-2017 Key words : Corporate Social Responsibility Disclosure, Board of Commisioner size, Institutional ownership, Managerial ownership, Foreign ownership, Audit committee size.

Item Type:

Thesis (Skripsi)

Contributors:

Contribution	Contributors	NIDN	Email
Thesis advisor	M. Anhar, Anhar	UNSPECIFIED	UNSPECIFIED
Thesis advisor	R. Kananto, Kananto	UNSPECIFIED	UNSPECIFIED
Thesis advisor	Hendrawati, Hendrawati	UNSPECIFIED	UNSPECIFIED