PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Hestiana Shinta Kusumaningrum, Aviandi Okta Maulana, SE., M.Acc., Ak., C.A., Ph.D.

2023 | Skripsi | AKUNTANSI

Penelitian ini bertujuan menguji peran karakteristik tata kelola perusahaan terhadap pengungkapan corporate social responsibility (CSR) pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Jumlah observasi yang digunakan adalah 474 perusahaan. Pengujian hipotesis menggunakan regresi Ordinary Least Square (OLS). Di sisi lain, uji F menunjukkan model yang stabil dan signifikan. Nilai R-Square sebesar 11,27%, menunjukkan ada variabel lain yang dapat mempengaruhi model sebesar 88,73%. Hasil penelitian ini menunjukkan terdapat tiga variabel yang tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility, yaitu independent commissioner, political connection, dan ROA. Disisi lain penelitian ini mempunyai dua variabel signifikan yaitu, board size dan firm size. Hasil ini mendukung penelitian sebelumnya yaitu Nasih et al., (2019); Ahmad et al., (2017); Abd Rahman dan Ismail (2016); dan Muttakin et al (2015). 

The study tested the role of good corporate governance to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange (IDX) of 2019 until 2021. The data used was 474 company. The testing of hypotheses using ordinary least square (OLS) regression. On the other side, the f shows a model that is stable and significant. R-squared is 11,27%, indicating that there are other variables that can influence the model by 88,73%. The result of this research shows it has three variables without significant impact on corporate social responsibility disclosure is, independent commissioner, political connection, and ROA. On the other side of this research has two significant variables that is, board size and firm size. This outcome support previous studies Nasih et al., (2019); Ahmad et al., (2017); Abd Rahman and Ismail (2016); and Muttakin et al (2015).

Keywords: Board Size, Independent Commissioner, Political Connection, Firm Size, ROA, Corporate Social Responsibility. 

Kata Kunci : Board Size, Independent Commissioner, Political Connection, Firm Size, ROA, Corporate Social Responsibility.