PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Leksono, Aurellia Adi (2018) PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Other thesis, Unika Soegijapranata Semarang.

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Abstract

This research analyze Good Corporate Governance (GCG) and corporate characteristics effects to Corporate Social Responsibility (CSR) disclosure. The independent variables in this research are audit committee meeting frequency and size of board of commissioner from GCG system also company size that measured by log total asset, profitability by ROA ratio, and leverage by DER ratio to measure corporate characteristics. The dependent variables in this research is CSR disclosure which measured by total score from general standard disclosure that reported by management in Sustainability Report and compared with 58 items standard index that referred to Global Reporting Initiative (GRI). This research using sample from listed companies in BEI (Bursa Efek Indonesia) and participated in Indonesian Sustainability Report Award (ISRA) in the year 2014-2016. From sample criteria, 44 observation from 22 companies obtained and have complete data to used in this research. The data were processed using SPSS 21 and analyzed with multiple regression linear test. The results showed that profitability have a positive effect on CSR disclosure and become the only accepted hypothesis in this research; size of board of commissioner, company size, and leverage have no effect on CSR disclosure; while audit committee meeting frequency have negative effect on CSR disclosure. Keyword : corporate social responsibility, sustainability report, ISRA award, GRI standard, audit committee meeting frequency

Item Type: Thesis (Other)
Subjects: > 650 Management > Corporate Social Responsibility
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 12 Dec 2018 06:35
Last Modified: 12 Dec 2018 06:35
URI: http://repository.unika.ac.id/id/eprint/17556

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