Elisabeth, Melissa (2017) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015). Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
The goal of this research is to obtain empirical evidence where institutional ownership,
managerial ownership, foreign ownership, independent commissioner, and board size
have influence towards social responsibility. Data for this research was attained from all
companies registered in Indonesia Stock Exchange (BEI) 2015. There were 122 companies
selected from random sampling. This research analyzed 122 company annual reports using
content analysis method. Data analysis was done with classical assumption test and
hypothetical test using multiple linear regression method. Results from this research
showed that, partially, the institutional ownership, managerial ownership, foreign
ownership, and independent commissioner were not significantly associated with company
social responsibility. However, board size was significantly associated with social
responsibility. Analysis demonstrated that institutional ownership, managerial ownership,
foreign ownership, independent commissioner, and board size affected CSR
simultaneously.
Keywords: institutional ownership, managerial ownership, foreign ownership,
independent commissioner, and board size, CSR.
Penelitian ini bertujuan untuk mendapatkan bukti empirik bahwa kepemilikan
institusional, kepemilikan manajerial, kepemilikan asing, komisaris independen, dan board
size berpengaruh terhadap tanggung jawab sosial. Sumber data penelitian ini adalah dari
seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015. Total sampel
penelitian adalah 122 perusahaan yang ditentukan melalui random sampling. Penelitian ini
menganalisis 122 laporan tahunan perusahaan dengan metode Content Analysis. Analisis
data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi
linear berganda. Hasil dari analisis menunjukkan bahwa secara parsial kepemilikan
institusional, kepemilikan manajerial, kepemilikan asing, komisaris independen tidak
berpengaruh secara signifikan terhadap tanggung jawab sosial Perusahaan. Hanya board
size yang berpengaruh secara signifikan terhadap tanggung jawab sosial. Hasil dari analisis
menunjukkan bahwa secara simultan kepemilikan institusional, kepemilikan manajerial,
kepemilikan asing, komisaris independen, dan board size berpengaruh terhadap CSR.
Keywords: kepemilikan institusional, kepemilikan manajerial, kepemilikan asing,
komisaris independen, dan board size terhadap tanggung jawab sosial.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 28 Jun 2022 07:58 |
| Last Modified: | 28 Jun 2022 07:58 |
| URI: | https://repotest.untar.ac.id/id/eprint/36566 |
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