Halim, Karin Zaneta (2021) Pengaruh mekanisme good corporate governance dan political connection terhadap pengungkapan corporate social responsibility pada perusahaan Kompas 100 yang terdaftar di BEI tahun 2018 — 2020. Bachelor thesis, UPH.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance dengan menggunakan proporsi dewan komisaris independen dan board commissioner size serta menguji pengaruh political connection terhadap pengungkapan corporate social responsibility dengan menggunakan GRI standard. Populasi penelitian adalah perusahaan kompas 100 yang terdaftar di BEI tahun 2018-2020. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 267 sampel. Alat analisis yang digunakan adalah regresi berganda. Berdasarkan hasil dari penelitian ini board commissioner size dan political connection berpengaruh positif terhadap pengungkapan CSR. sedangkan dewan komisaris independen tidak ditemukan bukti bahwa dewan komisaris independen berpengaruh positif terhadap pengungkapan CSR. Penelitian ini berkontribusi pada political connection, mekanisme tata kelola perusahaan, dan pengungkapan CSR dengan mengidentifikasi pengungkapan CSR berdasarkan GRI standard hingga tingkat yang paling rinci, yaitu 250 item indikator pengungkapan. sedangkan penelitian sebelumnya hanya mengidentifikasi pengungkapan CSR hingga 77 indikator GRI tanpa memperhatikan sub-indikator secara detail.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Pengungkapan CSR; Dewan Komisaris Independen; Board Commissioner Size; Political Connection; Firm Size, dan Firm Age; | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 4460 not found. | ||||||||
Date Deposited: | 13 Jan 2022 02:48 | ||||||||
Last Modified: | 19 May 2022 03:54 | ||||||||
URI: | http://repository.uph.edu/id/eprint/44344 |
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