Pengaruh Karakteristik Good Corporate Governance Leverage dan NPM terhadap Luas Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

Ardianti, Vivi Diah (2017) Pengaruh Karakteristik Good Corporate Governance Leverage dan NPM terhadap Luas Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This research aimed to analyze the effect of the characteristics of the Good Corporate Governance (GCG), Leverage, and NPM against Corporate Social Responsibility (CSR) disclosure. GCG characteristics used in this research is the managerial ownership, institutional ownership, and audit committee size. The sample consists of 22 annual report from sector manufacture, which listed on the Indonesia Stock Exchange (BEI) in the year 2013-2015. The independent variable used in this research is managerial ownership, institutional ownership, audit committee size, leverage, and NPM. The dependent variable is CSR disclosure as measured by Corporate Social Responsibility Index developed by Global Reporting Initiative (GRI). Data analysis was performed using multiple regression analysis with SPSS 16. The results of this research indicate that institutional ownership and audit committee size significantly affect CSR disclosure,while managerial ownership, leverage, and NPM no proven effect against CSR disclosure.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number ARD p 6226/2017
Uncontrolled Keywords: good corporate governance (CGC), corporate social responsibility (CSR), managerial ownership, institutional ownership, audit committee size
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Jul 2019 07:19
Last Modified: 11 Jul 2019 07:19
URI: http://repository.stieykpn.ac.id/id/eprint/355

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