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Analisis Pengaruh Blockholder Ownership Kepemilikan Asing Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Dl Bursa Efek Indonesia Tahun 2012-2014)
Bibliografi
Author:
TJANDRA, JESSICA
;
Bimo, Irenius Dwinanto
(Advisor)
Topik:
Corporate Social Responsibility Disclosure
;
Blockholder Ownership
;
Foreign Ownership
;
Firm Size
;
Growth
;
Firm Age
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2017
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Jessica Tjandra’s Undergraduate Theses.pdf
(3,32MB;
59 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-7065
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstrak
The author conducted this research to examine the effect of Blockholder Ownership, Foreign Ownership, and Firm Size on Corporate Social Responsibility Disclosure. This research also uses control variables which is growth and firm age. Blockholder as well as foreign ownership is measured by dividing the amount of shares owned by blockholder or foreign investors to the total number of shares outstanding, firm size is measured using total assets, growth is measured using sales and firm age is measured from the year the company is listed in the Indonesia Stock Exchange until the year of this research. Corporate social responsibility disclosure is measured using indicators published by the Global Reporting Initiative (GRI) version 4.0. All the manufacturing companies listed in the Indonesia Stock Exchange for the year 2012-2014 are used as the population while 381 data are used as the samples. The data analisis method used are multiple linear regression analysis and descriptive statistics and the data's are being processed using SPSS version 23.0. The results showed that blockholder ownership has a negative effect on corporate social responsibility disclosure and foreign ownership as well as firm size has a positive effect on corporate social responsibility disclosure. However, as for the control variables, both growth and firm age has no effect on corporate social responsibility disclosure.
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