Putri Nurhalisa, . (2023) PENGARUH STRUKTUR KEPEMILIKAN DAN BOARD DIVERSITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study that aims to determine the effect of ownership structure (institutional ownership, managerial ownership, ownership concentration) and board diversity (board gender diversity and board nationality diversity). The samples in this study were taken from manufacturing and mining sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period which were selected based on the purposive sampling method. The data obtained were 79 companies with a total sample of 153. The technique for analyzing the data in this study used the classical assumption test, multiple linear regression test, and hypothesis testing using STATA software version 16 and a significance level of 5% (0, 05). The results of the test show that (1) institutional ownership has no negative effect on disclosure of Corporate Social Responsibility, (2) managerial ownership has an effect on disclosure of Corporate Social Responsibility, (3) concentration of ownership has a negative effect on disclosure of Corporate Social Responsibility, (4) board gender diversity does not affect the disclosure of Corporate Social Responsibility, (5) board nationality diversity does not affect the disclosure of Corporate Social Responsibility
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112093 [Pembimbing: Erna Hernawati [Penguji 1: Dianwicaksih Arieftiara [Penguji 2; Rahmasari Fahria |
| Uncontrolled Keywords: | Ownership Structure, Board Diversity, Corporate Social Responsibility Disclosure |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Putri Nurhalisa |
| Date Deposited: | 26 Jan 2023 04:05 |
| Last Modified: | 26 Jan 2023 04:05 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22380 |
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