CD Tesis

Pengaruh Kepemilikan Asing, Sertifikasi Lingkungan, Ukuran Dewan Komisaris, Dan Dewan Diresksi Wanita Terhadap Pengungkapan Corporate Social Responsibility

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This study aims to analyze the effect of foreign ownership, environmental
certification, board of commissioners, women directors on corporate social
responsibility disclosure in manufacture companies listed on the Indonesia Stock
Exchange (IDX) 2017-2021. The population of this study are manufacturing
companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The
sampling method used was purposive sampling. There were 65 companies that
met the criteria and became the research sample. The data analysis technique
uses panel data regression with a random effect model.
The results show that foreign ownership has an effect on CSR disclosure
because foreigners are considered more concerned about corporate social
responsibility. Environmental certification has an effect on CSR disclosure
because certified companies expect their products to have a high reputation and
be well received by the public and their stakeholders. The size of the board of
commissioners has an effect on csr disclosure because of the authority they have,
the board of commissioners can exert a strong enough influence to put pressure
on management to disclose csr. Meanwhile, women directors has no effect on CSR
disclosure due to the minimal percentage of women directors in the study
compared to the presence of male directors. The results of this study are expected
to provide an overview of the importance of social responsibility in companies.
The company is not only seen as a profit-creating institution for the owners of
capital, but also must be seen as an institution that creates community welfare by
taking into account the sustainability of the environment in which the company
operates, so that there is a balance between people, planet and profit in
accordance with the Triple-P Bottom Line concept. The novelty of the research is
the addition of women on directors variables using the upper echelon theory as
well as being examined using the random effect model.
Key Words : Foreign Ownership, Environmental Certification, Board of
Commissioners, Women On Directors On Corporate Social
Responsibility Disclosure.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910248022

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910248022

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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