| dc.contributor.advisor | FATMANINGRUM,ERNI SURYANDARI | |
| dc.contributor.author | JULIANTI, IRMA | |
| dc.date.accessioned | 2017-04-17T07:17:40Z | |
| dc.date.available | 2017-04-17T07:17:40Z | |
| dc.date.issued | 2017-02-17 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10088 | |
| dc.description | Tujuan penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan
institusional, kepemilikan asing, profitabilitas, ukuran dewan komisaris secara parsial
dan simultan terhadap pengungkapan tanggung jawab sosial perusahaan pada
perusahaan manufaktur di Bursa Efek Indonesia periode 2013-2015.
Sampel diambil dengan menggunakan metode purposive sampling. Populasi
dalam penelitian ini adalah semua perusahaan manufaktur yang sudah dan masih
terdaftar di Bursa Efek Indonesia periode 2013-2015. Dari populasi sebanyak 150
perusahaan manufaktur diperoleh 27 perusahaan manufaktur sebagai sampel dengan
periode pengamatan selama 3 tahun (2013-2015). Data dianalisis dengan
menggunakan analisis regresi linier berganda.
Berdasarkan hasil analisis data disimpulkan bahwa kepemilikan institusional
berpengaruh signifikan positif terhadap CSRD, sehingga hipotesis pertama diterima.
Kepemilikan asing tidak berpengaruh signifikan terhadap CSRD, sehingga hipotesis
kedua ditolak. Profitabilitas berpengaruh signifikan negatif terhadap CSRD, sehingga
hipotesis ketiga diterima. Ukuran dewan komisaris berpengaruh signifikan positif
terhadap CSRD, sehingga hipotesis keempat diterima. Hasil uji kesesuaian model
menunjukkan bahwa secara simultan kepemilikan institusional, kepemilikan asing,
profitabilitas, ukuran dewan komisaris berpengaruh terhadap pengungkapan
tanggung jawab sosial perusahaan. | en_US |
| dc.description.abstract | The purpose of this study purpose to determine the effect of institutional
ownership, foreign ownership, profitability, size of board commissioner partially and
simultaneously on the disclosure of corporate social responsibility in manufacturing
companies in Indonesia Stock Exchange 2013-2015 period. Samples were taken by
using purposive sampling method. The population in this study are all manufacturing
companies that have been and are still listed in the Indonesia Stock Exchange 2013-
2015 period. From a population of 150 manufacturing companies acquired 27
manufacturing company in the sample with the observation period of 3 years (2013-
2015). Data were analyzed using multiple linear regression analysis.
Based on the analysis concluded that institutional ownership has positive
significant effect on the CSRD, so the first hypothesis is accepted. Foreign ownership
is no significant effect on CSRD, so that the second hypothesis is rejected.
Profitability significant negative effect on CSRD, so the third hypothesis is accepted.
Size of board commissioner significantly positive effect on the CSRD, so that the
fourth hypothesis is accepted. Fitness model test results showed that simultaneous
institutional ownership, foreign ownership, profitability, size of board commissioner
effect on the disclosure of corporate social responsibility. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | CSRD, institutional ownership, foreign ownership, profitability, size of board commissioner. CSRD, kepemilikan institusional, kepemilikan asing, profitabilitas, ukuran dewan komisaris | en_US |
| dc.title | PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN ASING, PROFITABILITAS, UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013-2015) | en_US |
| dc.type | Thesis
SKR
F E
491 | en_US |
