Pengaruh corporate governance, kinerja lingkungan dan kinerja keuangan terhadap pengungkapan corporate social responsibility studi mpiris perusahaan pertambangan yang listing di BEI

DETAIL KOLEKSI

Pengaruh corporate governance, kinerja lingkungan dan kinerja keuangan terhadap pengungkapan corporate social responsibility studi mpiris perusahaan pertambangan yang listing di BEI

3.9

Oleh : Grace Angelita Marika

Info Katalog

Nomor Panggil : 2019_TA_AK_023152207

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Hexana Sri Lestanti

Subyek : Corporate governance;Accounting

Kata Kunci : corporate governance, environmental performance, financial performance, corporate social responsibil

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2019_TA_AK_023152207_Halaman-Judul.pdf
2.	2019_TA_AK_023152207_Bab-1.pdf
3.	2019_TA_AK_023152207_Bab-2.pdf
4.	2019_TA_AK_023152207_Bab-3.pdf
5.	2019_TA_AK_023152207_Bab-4.pdf
6.	2019_TA_AK_023152207_Bab-5.pdf
7.	2019_TA_AK_023152207_Daftar-Pustaka.pdf
8.	2019_TA_AK_023152207_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh corporate governance, kinerja lingkungan dan kinerja keuangan terhadap pengungkapan corporate social responsibility. Corporate governance dalam penelitian ini diproksikan oleh dewan komisaris, dualitas CEO, independensi dewan komisaris, komite audit; variabel kinerja keuangan diukur dengan return on asset; dan variabel kinerja lingkungan yang diukur dengan ISO 14001. Pengungkapan corporate social responsibility merupakan variabel dependen yang diukur dengan menggunakan CSR Index yang mengacu pada Global Reporting Initiative (GRI G4). Teknik analisis konten sederhana merupakan teknik yang digunakan untuk menghitung indeks pengungkapan corporate social responsibility.Populasi dalam penelitian ini merupakan perusahaan-perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) berturut-turut tahun 2013-2017. Pengambilan sampel dilakukan dengan purposive sampling method yang menghasilkan jumlah sampel 14 perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda.Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan kinerja lingkungan berpengaruh positif secara signifikan terhadap pengungkapan Corporate Social Responsibility yang dilakukan perusahaan. Sedangkan dualitas CEO berpengaruh negatif secara signifikan terhadap pengungkapan Corporate Social Responsibility. Namun, independensi dewan komisaris, komite audit dan kinerja keuangan tidak berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility.

T his research aims to analyze and get empirical evidence of the influence of corporate governance, environmental performance and financial performance to the level of corporate social responsibility disclosure. Corporate governance in this study is proxied by the sezi of board of commissioners, CEO duality, independence of the board of commissioners, and audit committee; financial performance variable is measured by return on assets; and environmental performance variable is measured by ISO 14001. Corporate social responsibility disclosure is a dependent variable measured using the CSR Index which refers to the Global Reporting Initiative (GRI G4). Simple content analysis technique is a technique used to calculate the disclosure index of corporate social responsibility.The population in this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Sampling are taken using the method of purposive sampling and obtained 14 companies being sampled. The analysis technique used is multiple regression analysis.The results of the analysis show that the size of the board of commissioners and environmental performance has a significant positive effect on the disclosure of Corporate Social Responsibility by the company. While CEO duality has a significant negative effect on disclosure of Corporate Social Responsibility. However, the independence of the board of commissioners, audit committee and financial performance has no significant effect on disclosure of Corporate Social Responsibility.