PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2015- 2016)

Ulfa Dwi Yanti H. Abubakar, Nur Hidayati, Muhammad Cholid Mawardi

Abstract


ABSTRACT
This study aims to test the influence of good corporate governance and
profitability to the of corporate social responsibility. Variables used in this
research that is the general meeting of stakeholders, board of commissioner,
board of directors, audit committee, and profitability (ROE) as independent
variable and CSR dependent variable.
The sample of study consisted of 19 banking companies listed in Indonesia Stock
Exchange period 2015-2016. Criteria for selected sample, using purposive
sampling method. Total of observationis 38 data. The tesr was using multiple linier
analysis, using normality test method, classical assumption test (multicolonierity
test, autocorrelation test, heteroscedicity test), hypothesis test (f test, R test, t test).
The results of this study variables that the general meeting of stakeholders, board
of commissioner, board of directors, audit committee, and profitability (ROE)
significantly and simultaneously affect the disclosure of social responsibility.
Keywords : Good Corporate Governance (GCG), General Meeting Of
Stakeholders (RUPS), Board Of Commissioner, Board Of Directors,
Audit Committee, Profitability (ROE), Corporate Social Responsibilty
(CSR)

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