EMERSON, AUDRIC (2023) PENGARUH OWNERSHIP STRUCTURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.
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Abstract
This study aims to determine the effect of the independent variables, namely
managerial ownership and institutional ownership on the dependent variable,
namely corporate social responsibility, and also the moderating effect of financial
performance in non-financial companies listed on the Indonesia Stock Exchange
during the 2019-2021 period. The research sample used amounted to 432 data
with a data collection technique that is purposive sampling. Data processing
techniques used the EViews 12 and Microsoft Excel programs. The results of this
study indicate that managerial ownership has a significant negative effect on
corporate social responsibility and institutional ownership has a significant
negative effect on corporate social responsibility. This study also analyzed the
moderating effect which shows that financial performance weakens the
relationship between managerial ownership and corporate social responsibility
but does not moderate the relationship between institutional ownership and
corporate social responsibility.
Keywords: Corporate Social Responsibility, Managerial Ownership,
Institutional Ownership, Financial Performance
ABSTRAK:
Penelitian ini bertujuan untuk mengetahui pengaruh variabel independen yaitu
managerial ownership dan institutional ownership terhadap variabel dependen
yaitu corporate social responsibility, dan juga efek moderasi dari financial
performance pada perusahaan non keuangan yang terdaftar di Bursa Efek
Indonesia selama periode 2019 - 2021. Sampel penelitian yang digunakan
berjumlah 432 data dengan teknik pengumpulan data yaitu purposive sampling.
Teknik pengolahan data menggunakan program EViews 12 dan Microsoft Excel.
Hasil dari penelitian ini menunjukkan bahwa managerial ownership memiliki
pengaruh negatif signifikan terhadap corporate social responsibility dan
institutional ownership memiliki pengaruh negatif signifikan terhadap corporate
social responsibility. Penelitian ini juga menganalisis efek moderasi yang
menunjukkan financial performance memperlemah hubungan antara managerial
ownership dengan corporate social responsibility namun tidak memoderasi
hubungan antara institutional ownership dengan corporate social responsibility.
Kata Kunci: Corporate Social Responsibility, Managerial Ownership,
Institutional Ownership, Financial Performance
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 01 Mar 2024 08:53 |
| Last Modified: | 01 Mar 2024 08:53 |
| URI: | https://repotest.untar.ac.id/id/eprint/43079 |
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