Hartini, Aljiani (2016) PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN SAHAM ASING TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN : Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan kepemilikan saham asing terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2014. Ukuran perusahaan diukur dengan total assets diproksikan dengan logaritma natural, dan kepemilikan saham diukur dengan persentase komposisi kepemilikan saham asing, sedangkan pengungkapan tanggung jawab sosial perusahaan (CSRD) diukur dengan indeks Global Reporting Initiatives (GRI). Metode yang digunakan pada penelitian ini adalah deskriptif kuantitatif. Sumber data pada penelitian ini diperoleh dari data sekunder. Data sekunder tersebut terdiri dari laporan tahunan perusahaan-perusahaan manufaktur, total assets, komposisi kepemilikan saham asing, dan pengungkapan tanggung jawab sosial perusahaan diperoleh melalui IDX atau website www.idx.co,id serta literatur-literatur seperti jurnal, penelitian terdahulu, dan text book. Pada penelitian ini diketahui bahwa pengungkapan tanggung jawab sosial pada perusahaan manufaktur terlihat rendah, hal tersebut dibuktikan dengan rata-rata pengungkapan sebesar 18,18%. Sedangkan ukuran perusahaan pada perusahaan manufaktur rata-rata 9,94% artinya termasuk klasifikasi perusahaan besar, sementara kepemilikan saham asing sebesar 42,55% artinya setengah dari kepemilikan saham perusahaan dimiliki pihak asing. Dan pada penelitian ini juga diketahui bahwa terdapat pengaruh positif dari ukuran perusahaan dan kepemilikan saham asing terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan manufaktur. Kata Kunci: Ukuran Perusahaan, Kepemilikan Saham Asing, Pengungkapan Tanggung Jawab Sosial Perusahaan, Perusahaan Manufaktur. This research aims to know the influence of the size of the company and the shareholder against the Corporate Social Responsibility Disclosure at the manufacturing companies listed on the Bursa Efek Indonesia (BEI) in 2012-2014. The size of a company is measured by the total assets projected with the natural logarithm, and ownership of shares is measured by the percentage of the foreign stock ownership composition, whereas Corporate Social Responsibility Disclosure (CSRD) measured by the index of the Global Reporting Initiatives (GRI). The methods used in this research are descriptive quantitative. The type of data in this study are secondary data. Secondary data consist of the annual report of the companies manufacturing, total assets, the composition of the foreign share ownership, and Corporate Social Responsibility Disclosure obtained through IDX or website www.idx.co.id as well as literature such as journals, previous research, and text book. In this research note that the Corporate Social Responsibility Disclosure in manufacturing company has been running under well it is evidenced by the average 18,18% disclosure of items of Corporate Social Responsibility Disclosure. While the size of the company found an average of 9,94%, while foreign share ownership of 42,55%. In this research also noted that there is a positive influence between the size of the company and the shareholder against the Corporate Social Responsibility Disclosure in manufacturing companies. Keywords: the size of the company, the foreign share ownership, Corporate Social Responsibility Disclosure, the company manufactures.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA HAR p-2016; Pembimbing : I. Denny Andriana |
| Uncontrolled Keywords: | Ukuran Perusahaan, Saham Asing, Sosial Perusahaan, Perusahaan Manufaktur. |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mrs. Neni Sumarni |
| Date Deposited: | 14 Sep 2017 07:31 |
| Last Modified: | 14 Sep 2017 07:31 |
| URI: | http://repository.upi.edu/id/eprint/25870 |
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