Pengaruh green accounting, ukuran perusahaan, pengungkapan media, profitabilitas, dan dewan komisaris pada pengungkapan csr = The effects of green accounting, company size, media exposure, profitabilities, and board commissioners on csr disclosure

Kenesis, Kevin (2025) Pengaruh green accounting, ukuran perusahaan, pengungkapan media, profitabilitas, dan dewan komisaris pada pengungkapan csr = The effects of green accounting, company size, media exposure, profitabilities, and board commissioners on csr disclosure. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian terkait dilaksanakan dengan tujuan untuk melakukan penelusuran terhadap dampak dari perubahan green accounting, ukuran perusahaan, jumlah dewan komisaris, pengungkapan media, dan profitabilitas terhadap pengungkapan CSR karena CSR menjadi aspek paling penting setelah performa keuangan untuk perusahaan yang namanya tercantum dalam BEI, sehingga semakin banyak variabel yang diteliti, maka akan semakin baik untuk menjadi evaluasi bagi perusahaan terkait. Penelitian ini merupakan replikasi dari penelitian Katarina Agnes (2023) yang dikembangkan dengan menambahkan empat variabel kontrol dan mengubah aplikasi dalam melakukan uji untuk membuktikan hipotesis. Perbedaan yang utama tentu dari adanya tambahan keempat variabel kontrol yang tidak ada sebelumnya, aplikasi dalam melakukan uji hipotesis yang sebelumnya menggunakan SPSS, tetapi pada penelitian ini menggunakan STATA ver 16, dan sampel penelitian yang menunjukkan 280 data dari 70 perusahaan manufaktur yang terdaftar di BEI pada tahun 2020-2023. Metodologi penelitian ini menggunakan regresi linear berganda dengan didalamnya termasuk uji statistika deskriptif, uji asumsi klasik, uji spesifikasi model dan uji hipotesis. Penelitian ini memperoleh hasil berupa green accounting, ukuran perusahaan, dan pengungkapan media berpengaruh secara signifikan terhadap pengungkapan CSR, sedangkan jumlah dewan komisaris dan profitabilitas tidak berpengaruh secara signifikan terhadap pengungkapan CSR. / The related research was conducted with the aim of examining the impact of changes in green accounting, company size, the number of board commissioners, media disclosure, and profitability on CSR disclosure. CSR has become the most important aspect after financial performance for company which are go public, making it beneficial to evaluate more variables in research. This study is a replication of the research by Katarina Agnes (2023), further developed by adding four control variables and modifying the application used for hypothesis testing. The main differences include the addition of these four control variables, the shift from SPSS to STATA version 16 for hypothesis testing, and the research sample, which consists of 280 data points from 70 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research methodology includes descriptive statistical tests, classical assumption tests, model specification tests, and hypothesis testing. The results indicate that green accounting, company size, and media exposure have a significant impact on CSR disclosure, whereas the number of board commissioners and profitability do not have a significant effect on CSR disclosure.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Kenesis, Kevin
NIM01012210017
kevinkenesis.junior07@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Saputro, Stefanus Dimas Ryan
NIDN0325028701
stefanus.saputro@uph.edu
Uncontrolled Keywords: pengungkapan csr; green accounting; ukuran perusahaan; jumlah dewan komisaris; pengungkapan media; profitabilitas
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
Depositing User: KEVIN KENESIS
Date Deposited: 30 Jun 2025 13:37
Last Modified: 30 Jun 2025 13:37
URI: http://repository.uph.edu/id/eprint/68650

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