PENGARUH GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY

Prisila - Damayanty, Hendi Prihanto, Fairuzzaman Fairuzzaman

Abstract


ABSTRAK

Tujuan penelitian untuk mengetahui pengaruh good corporate Governance (ukuran kepemilikan institusional, saham publik) dan profitabilitas (Gross Profit Margin) terhadap pengungkapan CSR. Penelitian menggunakan data sekunder yang dikumpulkan dari perusahaan manufaktur periode 2016 sampai dengan 2018. Sampel diambil dengan menggunakan metode purposive sampling. Adapun data yang diperoleh bersumber pada data laporan tahunan Indonesia Capital Market Directory dan situs resmi BEI. Penelitian menggunakan analisis regresi berganda, adapun hasil penelitian menghasilkan bahwa komposisi dewan komisaris independen dan profitabilas berpengaruh positif terhadap pengungkapan CSR sedangkan kepemilikan institusional dan kepemilikan saham publik tidak berpengaruh terhadap pengungkapan CSR.

Kata kunci: Kepemilikan Institusional, Komisaris, Kepemilkan Saham Publik, Profitabilitas, CSR

ABSTRACT

The purpose of this research is to know the effect of good corporate governance, public share ownership and profitability on CSR disclosure. The study used secondary data collected from manufacturing companies for the period 2016 to 2018. The sample was taken using the purposive sampling method. The data obtained is sourced from the Indonesia Capital Market Directory annual report and the IDX official website. The study used multiple regression analysis, while the results showed that the composition of the independent board of commissioners and profitability had a positive effect on CSR disclosure, while institutional ownership and public share ownership had no effect on CSR disclosure.

Keywords: Institutional Ownership, Commissioner, Public Share Ownership, Profitability, CSR


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DOI: http://dx.doi.org/10.35906/jep.v7i2.862

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