Twinta Villenov Ginting, . (2024) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MELALUI INDEKS GRI PADA INDUSTRI SUBSEKTOR FARMASI DAN OBAT YANG TERCANTUM DI ISSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
It is known that there is a gap between theory and facts in several research studies related to Corporate Social Responsibility (CSR) disclosure, and there are companies that are still involved in environmental, social, human rights and economic issues, especially companies in the pharmaceutical and medicine subsectors. This research aims to analyze the influence of factors that influence company CSR disclosure through the GRI Index for the Pharmaceutical and Medicine Subsector Listed on the Indonesian Sharia Stock Index (ISSI), with a focus on the variables Size of the Board of Commissioners, Institutional Ownership, Company Size, and Company Age. This research used 10 pharmaceutical and drug companies registered with ISSI consistently during 2017-2022, so the total sample was 60 data. This research method uses quantitative methods. The data used is secondary data, and uses panel data regression analysis data processing techniques with the STATA 17 program. The results of the study show that the variables of size of the board of commissioners and institutional ownership do not have a significant effect, while the variables of company size and company age have a significant effect on CSR disclosure with GRI index. These results are relevant to legitimacy theory that large companies have more activities and have a wider impact.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910115062] [Pembimbing: Purwanto Widodo] [Penguji 1: Aswin Rivai] [Penguji 2: Sugianto] |
| Uncontrolled Keywords: | Corporate Social Responsibility (CSR), Size of the Board of Commissioners, Institutional Ownership, Company Size, Company Age |
| Subjects: | A General Works > AS Academies and learned societies (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Pembangunan (S1) |
| Depositing User: | TWINTA VILLENOV GINTING |
| Date Deposited: | 04 Sep 2024 07:53 |
| Last Modified: | 04 Sep 2024 07:53 |
| URI: | http://repository.upnvj.ac.id/id/eprint/31853 |
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