PENGARUH KOMPOSISI DEWAN DIREKSI DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013

PUTRIANTI, NADIA (2015) PENGARUH KOMPOSISI DEWAN DIREKSI DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

NADIA PUTRIANTI. The effect Of Board of Director’s Composition And Company Size To Corporate Social Responsibility Disclosure (CSRD) On Manufacture Companies listed In Indonesian Stock Exchange In the year 2013. Script, Jakarta: Concentration Of Accounting Education, Study Program Of Economics Education, Department Of Economics And Administration, Faculty Of Economics, Universitas Negeri Jakarta. 2015 This study aims to determine the effect of board of director’s composition and company size against CSRD on manufacture companies listed in Indonesian Stock Exchange in 2013. The research method is correlational research method with quantitative approach. This research population is manufacture companies listed in Indonesian Stock Exchange in 2013. Sample collection technique is random sampling as many as 75 samples. The finding results showed a significant effect simultaneously between the board of director’s composition and company size to corporate social responsibility disclosure in the year of 2013. This result could be seen from the ANOVA table referred F_hitung > F_tabel (5,554> 3,124) with a significance level of 0.05. While partially seen from the t test, the variable board of director’s composition has t_hitung > t_tabel (3,244 > 1,993) with a significance level of 0.025 which indicates significant relationship between board of director’s composition and CSRD. Otherwise, the t test results for company size has -t hitung > -t tabel (-0.946 > -1.993) which indicates the company size doesn’t have a significant effect on CSRD. Hypothesis states that simultaneously independent variables affect 13,4% to dependent variable of the study.

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