PENGARUH UKURAN DEWAN KOMISARIS PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2018)

Lidya Ningsih, Suci (2019) PENGARUH UKURAN DEWAN KOMISARIS PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Ukuran Dewan Komisaris, Profitabilitas dan Kepemilikan Institusional terhadap pengungkapan Corporate Social Responsibility sub sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan model regresi data panel dan diolah dengan aplikasi E-VIEWS versi 9. Populasi dari penelitian ini adalah perusahaan sub sektor perbankan yang terdaftar di BEI tahun 2014 - 2018. Sampel ditentukan dengan cara e-views, dengan jumlah sampel sebanyak 7 perusahaan sehingga total observasi dalam penelitian ini 35 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Pengujian menggunakan uji asumsi klasik, uji statistik dan uji hipotesis (uji t, koefisien determinasi, dan uji F). Hasil penelitian yaitu ukuran dewan komisaris tidak berpengaruh signifikan terhadap Corporate Social Responsibility. Profitabilitas (ROE) tidak berpengaruh signifikan terhadap Corporate Social Responsibility. Kepemilkan institusional berpengaruh signifikan terhadap Corporate Social Responsibility pada perusahaan sub sektor perbankan tahun 2014 – 2018. Kata Kunci : Ukuran dewan komisaris, profitabilitas dan kepemilikan institusional terhadap pengungkapan corporate social responsibility ABSTRACT This study aims to examine whether the effect of the Board of Commissioners' Size, Profitability and Institutional Ownership on the disclosure of Corporate Social Responsibility banking sub-sectors listed on the Indonesia Stock Exchange (IDX). This research uses descriptive quantitative approach, which is measured using multiple panel date regression model and processed by E-VIEWS version 9. The population research is banking sub-sector companies which has been registered in IDX from 2014 to 2018 period. The sample is determined by means of e-views, and get 7 companies, so total observation in this research are 35 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id. Testing using a classic assumption test, statistical tests and hypothesis testing (t-test, coefficient of determination and F-test). The results of the study are that the size of the board of commissioners has no significant effect on Corporate Social Responsibility. Profitability (ROE) has no significant effect on Corporate Social Responsibility. Institutional ownership has a significant effect on Corporate Social Responsibility in the banking sub-sector companies in 2014 - 2018. Key words : Board of commissioners size, profitability and institutional

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorPratama, BayuUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 24 Nov 2021 07:20
Last Modified: 24 Nov 2021 07:20
URI: http://repository.stei.ac.id/id/eprint/5972

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