Skripsi S1
Pengaruh Good Corporate Governance (GCG) dan Profitabilitas Perusahaan terhadap Corporate Social Responsibility (CSR) pada Perusahaan yang Tercatat di Indeks LQ45 Periode 2014-2017
Abstrak
Penelitian ini dilakukan untuk mengetahui pengaruh Good Corporate Governance (ukuran dewan komisaris, independensi dewan komisaris, kepemilikan institusional, komite audit) dan profitabilitas (Return on Equity) terhadap Corporate Social Responsibility (CSR) pada perusahaan yang terdaftar di Indeks LQ45 periode 2014-2017. Teknik pengumpulan sampel menggunakan metode purposive sampling dan memperoleh sampel sebanyak 23 perusahaan dengan periode selama 4 tahun sehingga menghasilkan data sebanyak 92 perusahaan. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan aplikasi SPSS 23. Hasil Penelitian menunjukkan bahwa ukuran dewan komisaris, komite audit, dan Return on Equity berpengaruh positif dan signifikan terhadap corporate social responsibility, independensi dewan komisaris berpengaruh negatif berhadap corporate social responsibility. Sedangkan, kepemilikan institusional tidak berpengaruh terhadap corporate social responsibility. Ukuran dewan komisaris, independensi dewan komisaris, kepemilikan institusional, komite audit, dan return on equity berpengaruh secara simultan terhadap corporate social responsibility.
Kata Kunci : good corporate governance, profitabilitas perusahaan, dan corporate social responsibility.
Abstract
This Study examined the influence of Good Corporate Governance (board size, board independent, institusional ownership, audit committee) and company profitability (Return on Equity) of Coporate Social Responsibility (CSR) by company listed on Indeks LQ45 period 2014-2017. The sampling technique used was purposive sampling method from 23 companies of in 4 years period it is obtained a total of 92 companies. The technique of analysis used in multiple regression analysis SPSS 23 applications. The result of research showed that board size, audit committee and return on equity has positive effect and significant to Corporate Social Responsibility, board independent has negative effect to Corporate Social Responsibility. While institusional ownership hasn’t effect to Corporate Social Responsibility. Board size, board independent, institusional ownership, audit committee and return on equity are has simultaneously to Corporate Social Responsibility.
Keywords: Good Corporate Governance, company profitability, and coporate social responsibility.
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