HUBUNGAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

BAHRI, ZAIFUL (2013) HUBUNGAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ZAIFUL BAHRI. Institutional Ownership Relations Towards Disclosure Social Responsibility In Annual Reports Of Companies Listed In The BEI 2011 Period. Education Economics, Education Concentration Accounting, Economics and administration, Faculty of Economics, University of The Land Of Jakarta. 2012. This research aims to get the right facts/data and can trustworthy (reliable) about how far the relationship between ownership institutional with the disclosure of the corporate social responsibility registered in BEI 2011 period. This research was conducted for 4 months as of June 2012 up to September 2012. As for the methods used in this study is a method of documentation. Whereas data obtained come from Search and percatatan information on secondary data form annual report of the company's 2011 period. The population was affordable in research This amounted to 44 companies, while as many as 40 samples be the company. Test requirements analysis done is by finding the equation of regression obtained was Y = 0, 07X + 21.59. Next is error normality test regression estimates over the X by using the liliefors test and obtained Lo = 0.138 compared with Ltabel on a significant level of 0.05 0.140 then Lo < Lt. This means error estimates Y over X is Gaussian. To test keberartian regression obtained Fh (0.45) < Ft (4.10) is proving that the regression by no means. While the test produces kelinieran Fh (0.56) < Ft (8.61), this mean linear regression model used. The correlation coefficient test product moment generate r = 0.11. Then proceed with the significant coefficient test by using test t. results obtained is t XY of 0.68, While t table count on the dk = n – 2 = 0.05 significance level 38 and is 1.70, mean t count < t . In addition, a test of Determination Coefficient obtained 1.20% which means disclosure of CSR of 1.20% prescribed by the institutional ownership. Conclusion this study is there is a relationship that is not significant between institutional ownership with disclosure CSR.

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