ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Perusahaan Yang Masuk Index KOMPAS 100 di BEI Tahun 2008-2010)

SARI, Yeni Arum and PAMUDJI, Sugeng and MUHARAM, Harjum (2012) ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Pada Perusahaan Yang Masuk Index KOMPAS 100 di BEI Tahun 2008-2010). Masters thesis, Diponegoro University.

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Abstract

The purpose of this study is to analize the influence of the characteristics of company [SIZE, Type industry (BASE)], financial performance [liquidity (LIK),leverage (LEV) and Profitability (PRO)], Good Corporate Governance (GCG)[Public Ownership (PUB), The Board of Commissioners (KOM),] towards the disclosure of corporate social responsibility (CSR) on Index KOMPAS 100 companies listed in Indonesia Stock Exchange 2008-2010 period. This research uses purposive sampling method for taking samples. Analysis technique which is used in this research is multiple linier regression analysis. Based on the statistical F shows that the model is fit because it has a significant value less than 5% of alpha value (α). Meanwhile, based on statistical T test shows that the LIK has a significant positive impact on CSR because it has a significant value less than 5%. Meanwhile, SIZE, BASE, LEV, PRO, PUB and KOM are not influencing on CSR because it has a significance value more than 5%. Result of the analysis shows that predictive ability of the seven independent variables(SIZE, BASE, LIK, LEV, PRO, PUB) is 17,3% and it has shown by adjusted R2 value, the rest 82,7% is influenced by other variables outside the model of the research.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HG Finance
Divisions:School of Postgraduate (mixed) > Master Program in Management
ID Code:47658
Deposited By:Mr Endhar Priyo Utomo
Deposited On:18 Feb 2016 19:04
Last Modified:18 Feb 2016 19:04

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