Pengaruh Kinerja Lingkungan, Kinerja Keuangan dan Struktur Kepemilikan terhadap Corporate Social Responsibility Disclosure

Verawaty, Verawaty Pengaruh Kinerja Lingkungan, Kinerja Keuangan dan Struktur Kepemilikan terhadap Corporate Social Responsibility Disclosure. In: SEMINAR HASIL PENELITIAN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BINA DARMA 7 September 2016, 17 Maret 2017, Universitas Bina Darma Palembang.

[img] Text
Kompilasi Seminar Hasil Penelitian Verawaty-Depriani.pdf

Download (3MB)

Abstract

Abstract: This study aims to determine the influence of environmental performance, financial performance, and ownership structure of the Corporate Social Responsibility. The problem in this research is how the influence of environmental performance, financial performance, managerial ownership, institutional ownership and foreign ownership of Corporate Social Responsibility. In this research obtained by the discussion that environmental performance has a positive value and significant effect on the disclosure of corporate social responsibility, while the performance of financial, managerial ownership, institutional ownership and foreign ownership has no significant effect on the disclosure of corporate social responsibility. Based on these discussions can be concluded that the simultaneous testing, environmental performance, financial performance, managerial ownership, institutional ownership and foreign ownership can only affect the disclosure of corporate social responsibility by 74.6% while the remaining 25.4% is influenced by other variables outside variables used. Partial testing is only one variable that affects the environmental performance significantly and have a positive value on the disclosure of corporate social responsibility. Researchers further suggested that adding variables and extending the observation period to be more accurate in comparing the results from year to year. Keywords: PROPER, ROA, Ownership Structure and CSR Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan, kinerja keuangan, dan struktur kepemilikan terhadap Corporate Social Responsibility. Permasalahan dalam penelitian ini yaitu bagaimana pengaruh kinerja lingkungan, kinerja keuangan, kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing terhadap Corporate Social Responsibility. Pada penelitan ini diperoleh pembahasan bahwa dalam pengujian secara simultan, kinerja lingkungan, kinerja keuangan, kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing hanya dapat mempengaruhi pengungkapan tanggung jawab sosial perusahaan sebesar 74,6% sementara sisanya sebesar 25,4% dipengaruhi oleh variabel lain diluar variabel yang digunakan. Pengujian secara parsial hanya ada satu variabel yaitu kinerja lingkungan yang mempengaruhi secara signifikan dan memiliki nilai positif terhadap pengungkapan tanggung jawab sosial perusahaan. Peneliti selanjutnya disarankan agar menambah variabel dan memperluas periode pengamatan agar lebih akurat dalam membandingkan hasil penelitian dari tahun ke tahun. Kata Kunci: PROPER, ROA, Struktur Kepemilikan dan CSR.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 13 Sep 2017 08:19
Last Modified: 13 Sep 2017 08:19
URI: http://eprints.binadarma.ac.id/id/eprint/3519

Actions (login required)

View Item View Item