CD Skripsi
Pengaruh Komisaris Independen, Komite Audit Dan Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Pertambangan di BEI Pada Tahun 2011 Sampai 2013
This study was conducted to examine the influence of independent directors, audit committees and disclosure of corporate social responsibility of the company's financial performance (ROA). The population in this study are all mining companies listed on the Indonesia Stock Exchange that has the necessary data (financial performance, independent directors, audit committees and disclosure of corporate social responsibility) in a row from 2011-2013 totaled 13 companies (see table 3.1). The data used is Indonesian Capital Market Directory (ICMD) and the annual report are obtained from the official website of the internet Indonesia Stock Exchange (www.idx.co.id). Data used in this research is secondary data is data that has been available in the form of reports, and information from the internet as well as on the website www.idx.co.id Capital Market Information Center (PIPM). Data analysis technique using multiple linear regression analysis technique. To test the hypothesis research using multiple regression using SPSS version 17. The result showed that the independent commissioner Simultaneously, audit committees and disclosure of corporate social responsibility on the financial performance of the Company is 9.3%. While the remaining 90.7% is influenced by other variables not included in this regression model. As for partial testing are as follows: independent commissioner affect the company's financial performance (ROA) in the mining company on the Stock Exchange. Audit committees affect the company's financial performance (ROA) in the mining company on the Stock Exchange. Disclosure of corporate social responsibility influence the company's financial performance (ROA) in the mining company on the Stock Exchange.
Keywords: Return on Assets (ROA), Independent Commissioner, Audit Committee and Corporate Social Responsibility Disclosure
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