Yulius Kurnia Susanto.pdf - Ekuitas Jurnal Ekonomi dan Keuangan Akreditasi No 32a\/E\/KPT\/2017 DOI 10.24034\/j25485024.y2018.v2.i4.4036 p-ISSN 2548 \u2013

Yulius Kurnia Susanto.pdf - Ekuitas Jurnal Ekonomi dan...

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Ekuitas: Jurnal Ekonomi dan Keuangan p-ISSN 2548 298X Akreditasi No. 32a/E/KPT/2017 e-ISSN 2548 5024 DOI: 10.24034/j25485024.y2018.v2.i4.4036 572 PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Yulius Kurnia Susanto [email protected] Daves Joshua STIE Trisakti ABSTRACT The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility. Key words: corporate social responsibility disclosure, board independent, audit committee, ownership concentration, public ownership ABSTRAK Tujuan penelitian adalah untuk mendapatkan bukti empiris pengaruh tata kelola perusahaan dan karakteristik perusahaan terhadap pengungkapan tanggungjawab sosial perusahaan. Tata kelola perusahaan meliputi ukuran komisaris, komisaris independen, komite audit, konsentrasi kepemilikan, kepemilikan asing dan kepemilikan publik. Karakteristik perusahaan meliputi ukuran perusahaan, leverage , umur perusahaan, jenis industri dan profitabilitas. Sampel penelitian terdiri dari 690 data dari 179 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dari 2011 sampai 2014 dan dipilih dengan metode purposive sampling . Data tersebut dianalisis dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa komite audit, konsentrasi kepemilikan, kepemilikan publik, ukuran perusahaan dan jenis industri memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Komisaris independen memiliki pengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan. Ukuran komisaris, kepemilikan asing, leverage , umur perusahaan dan profitabilitas tidak memiliki pengaruh terhadap pengungkapan tanggung jawab sosial perusahaan.
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