PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT INDEPENDEN, KEPEMILIKAN SAHAM PUBLIK, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA SEKTOR INDUSTRI BARANG KONSUMSI PERIODE 2011-2013

Purnamasari, Fitri Apriani (2014) PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT INDEPENDEN, KEPEMILIKAN SAHAM PUBLIK, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA SEKTOR INDUSTRI BARANG KONSUMSI PERIODE 2011-2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fitri Apriani Purnamasari, 2014; Effect of Size of the Board of Commissioners, Independent Audit Committee, the Public Shareholding, and Leverage Against Disclosure of Corporate Social Responsibility On Consumer Goods Manufacturing Sector 2011-2013 period. Supervisor I; Nuramalia Hasanah, SE, M.Ak., Supervisor II; Diene Noviarini, MMSi. This study aimed to examine the effect of board size, independent audit committees, public ownership, and leverage on the disclosure of corporate social responsibility empirical study on consumer goods industry in Indonesia Stock Exchange during the period 2011 through 2013. The sampling technique used was purposive sampling criteria (1) consumer goods industry companies listed in Indonesia Stock Exchange 2011-2013; (2) The Company issued annual financial statements for the period of 2011-2013 with complete and continuously associated with the variables used in the study; (3) The company must provide disclosure and corporate social responsibility activities in its annual report. Data obtained by the publication of Indonesian Capital Market Directory 2013 and the website IDX (www.idx.co.id). Obtained a total sample of 18 companies. During the observation period of the study indicate that the data are normally distributed, with 54 samples. Based on the results of the study found no variables that deviate from the classical assumptions, it indicates that the available data are qualified to use the multiple linear regression model. From the analysis of the data shows that board size, independent audit committee, leverage partially and does not affect the disclosure of corporate social responsibility, public ownership variable but significant positive effect on disclosure of corporate social responsibility. Whilst together (board size, independent audit committees, public ownership, and leverage) proved to have a significant effect on the disclosure of corporate social responsibility. The coefficient of determination (R2) indicates that 0251 figures indicate that the model is able to explain the effect of independent variables on the dependent variable was 25.1%.

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