Pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Leverage terhadap Pengungkapan Social Responsibility

Authors

  • Findy Safitry
  • A.Zubaidi Indra
  • Yenni Agustina

DOI:

https://doi.org/10.30595/raar.v2i2.13021

Keywords:

Struktur Kepemilikan, Dewan Komisaris, Leverage, CSR.

Abstract

ABSTRACT

This study aims to empirically examine the effect of the structure of Ownership, Board of Commissioners, and Leverage on the use of Corporate Social Responsibility (CSR). The ownership structure in this study is the proportion of managerial ownership, institutional ownership, and foreign ownership. CSR is measured using indicators based on GRI G4. The sample used in this study were 38 mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling method used was the purposive sampling method. The data analysis technique used is multiple regression analysis. The results showed that Managerial Ownership and Institutional Ownership had a significant positive effect on the achievement of CSR. Foreign Ownership and Board of Commissioners have a significant negative effect on CSR. Meanwhile, Leverage as measured by the Debt to Equity Ratio (DER) has no significant effect on CSR.

 

ABSTRAK

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Leverage terhadap pengungkapan Corporate Social Responsibility (CSR). Struktur kepemilikan dalam penelitian ini adalah proporsi kepemilikan manajerial, kepemilikan intitusional, dan kepemilikan asing. CSR diukur menggunakan indikator berdasarkan GRI G4. Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan tahun 2019. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasilnya menunjukan bahwa Kepemilikan Manajerial dan Kepemilikan Institusional memiliki positif signifikan terhadap pengungkapan CSR. Kepemilikan Asing dan Dewan Komisaris memiliki pengaruh negatif signifikan terhadap pengungkapan CSR. Sedangkan Leverage yang diukur menggunakan Debt to Equity Ratio (DER) tidak memiliki pengaruh yang signifikan terhadap pengungkapan CSR.

Kata kunci: Struktur Kepemilikan, Dewan Komisaris, Leverage, CSR.

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Published

2022-10-31

Issue

Vol. 2 No. 2 (2022): Review of Applied Accounting Research (RAAR) - October

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