Pengaruh environmental performance, struktur corporate governance dan karakteristikperusahaan terhadap pengungkapan corporate social reponsibility.

DETAIL KOLEKSI

Pengaruh environmental performance, struktur corporate governance dan karakteristikperusahaan terhadap pengungkapan corporate social reponsibility.

2.5

Oleh : Adriratna Azizah Denias Putri

Info Katalog

Nomor Panggil : 2017_TA_AK_023131309

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Hermi

Subyek : Corporate social responsibility;Environmental performance

Kata Kunci : environmental performance, the independence of the board of directors, audit committee, firm size, f

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2017_TA_AK_023131309_Halaman-judul..pdf
2.	2017_TA_AK_023131309_Bab-1.pdf	9
3.	2017_TA_AK_023131309_Bab-2.pdf
4.	2017_TA_AK_023131309_Bab-3.pdf
5.	2017_TA_AK_023131309_Bab-4.pdf
6.	2017_TA_AK_023131309_Bab-5.pdf
7.	2017_TA_AK_023131309_Daftar-Pustaka.pdf
8.	2017_TA_AK_023131309_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh environmental performance, independensi dewan komisaris, komite audit, ukuran perusahaan dan umur perusahaan terhadap pengungkapan corporate social responsibility. Corporate social responsibility diukur dengan menggunakan ICSR berdasarkan GRI G4, environmental performance diukur dengan menggunakan PROPER yang dikeluarkan oleh Kementrian Lingkungan Hidup, independensi dewan komisaris diukur dengan dewan komisaris independen dibagi dengan jumlah seluruh dewan komisaris, komite audit diukur dengan seluruh anggota komite audit, ukuran perusahaan diukur dengan total asset perusahaan, dan umur perusahaan diukur dengan lamanya perusahaan didirikan.Populasi dalam penelitian ini adalah perusahaan pertambangan yang telah mendapatkan PROPER dan terdaftar di Bursa Efek Indonesia tahun 2012-2015. Pengambilan sampel menggunakan metode purposive sampling, jumlah 12 perusahaan dengan periode empat tahun. Metode analisis yang digunakan adalah regresi berganda.Berdasarkan penelitian ini disimpulkan bahwa environmental performance, indenpendensi dewan komisaris, dan umur perusahaan berpengaruh signifikan positif terhadap pengungkapan corporate social responsibility, sedangkan komite audit dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan corporate social responsibility.

T his study aimed to examine the effect of environmental performance, the independence of the board of commissioners, audit committee, firm size and firm age on the disclosure of corporate social responsibility. Corporate social responsibility is measured by using ICSR based GRI G4, environmental performance is measured using PROPER issued by the Ministry of Environment, the independence of the board of commissioners is measured by independent board divided by the total number of board of directors, the audit committee is measured by all members of the audit committee, the size of the company measured by total assets of the company, and the age of the company is measured by the length of the company is established.The population in this study is a mining company that has gained PROPER and listed in Indonesia Stock Exchange in 2012-2015. Sampling using purposive sampling method, the number of 12 companies with a four-year period. The analytical method used is multiple regression.The result showed, environmental performance, independence of board of commissioners, age of the company has positive significant effect on the disclosure of corporate social responsibility, whereas the size of the company and the audit committee have no influences to the disclosure of corporate social responsibility.