eprintid: 29375
rev_number: 9
eprint_status: archive
userid: 3857
dir: disk0/00/02/93/75
datestamp: 2023-09-26 06:30:32
lastmod: 2023-10-10 01:47:23
status_changed: 2023-09-26 06:30:32
type: thesis
metadata_visibility: show
creators_name: Dari, Putri Wulan
title: Pengaruh Board Size, Board Diversity, dan Ownership Diffusion terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan yang Terdaftar di Indeks LQ45 Periode 2013-2020)
ispublished: pub
subjects: HG
divisions: Akuntansi
abstract: Dunia baru-baru ini terlibat dalam diskusi ekstensif tentang isu-isu yang
berkaitan dengan lingkungan. Pengelolaan lingkungan yang buruk oleh bisnis
sangat merusak ekosistem dan mencemari lingkungan. Direksi dan dewan
komisaris suatu perusahaan memiliki peran penting dalam mendorong
pengungkapan Corporate Social Responsibility kepada para pemangku
kepentingan baik secara internal maupun eksternal. Penelitian ini menyelidiki
pengaruh board size, board diversity, dan ownership diffusion terhadap
pengungkapan Corporate Social Responsibility. Purposive sampling digunakan
dalam penelitian ini, yang terdiri dari laporan tahunan dan laporan keberlanjutan
dari 11 perusahaan yang terdaftar di indeks LQ45 Bursa Efek Indonesia dari tahun
2013-2020. Penelitian ini menggunakan analisis regresi data panel dan metode
kuantitatif. Menurut temuan penelitian, pengungkapan Corporate Social
Responsibility secara positif dan signifikan dipengaruhi oleh gender diversity dan
ownership diffusion. Selanjutnya, board size memiliki dampak yang signifikan
tetapi negatif. Sedangkan pengungkapan Corporate Social Responsibility tidak
secara signifikan dipengaruhi oleh usia, pendidikan, atau kebangsaan. Peneliti
selanjutnya dapat lebih memperluas sampel penelitian dengan menambahkan
variabel independen lainnya, atau dengan variabel kontrol dan moderasi.
date: 2022
date_type: completed
full_text_status: public
pages: 37
institution: Universitas Muhammadiyah Prof. DR. HAMKA
department: FEB
thesis_type: bachelor
thesis_name: bphil
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citation:   Dari, Putri Wulan  (2022) Pengaruh Board Size, Board Diversity, dan Ownership Diffusion terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan yang Terdaftar di Indeks LQ45 Periode 2013-2020).  Bachelor thesis, Universitas Muhammadiyah Prof. DR. HAMKA.   
document_url: http://repository.uhamka.ac.id/id/eprint/29375/1/FEB_AKT_1802015190_Putri%20Wulan%20Dari.pdf