Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo
Fairuzzaman Fairuzzaman
Program Studi Akuntansi Institut Bisnis dan Informatika Kosgoro 1957
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY Prisila - Damayanty; Hendi Prihanto; Fairuzzaman Fairuzzaman
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 7, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v7i2.862

Abstract

ABSTRAKTujuan penelitian untuk mengetahui pengaruh good corporate Governance (ukuran kepemilikan institusional, saham publik) dan profitabilitas (Gross Profit Margin) terhadap pengungkapan CSR. Penelitian menggunakan data sekunder yang dikumpulkan dari perusahaan manufaktur periode 2016 sampai dengan 2018. Sampel diambil dengan menggunakan metode purposive sampling. Adapun data yang diperoleh bersumber pada data laporan tahunan Indonesia Capital Market Directory dan situs resmi BEI. Penelitian menggunakan analisis regresi berganda, adapun hasil penelitian menghasilkan bahwa komposisi dewan komisaris independen dan profitabilas berpengaruh positif terhadap pengungkapan CSR sedangkan kepemilikan institusional dan kepemilikan saham publik tidak berpengaruh terhadap pengungkapan CSR. Kata kunci: Kepemilikan Institusional, Komisaris, Kepemilkan Saham Publik, Profitabilitas, CSR ABSTRACTThe purpose of this research is to know the effect of good corporate governance, public share ownership and profitability on CSR disclosure. The study used secondary data collected from manufacturing companies for the period 2016 to 2018. The sample was taken using the purposive sampling method. The data obtained is sourced from the Indonesia Capital Market Directory annual report and the IDX official website. The study used multiple regression analysis, while the results showed that the composition of the independent board of commissioners and profitability had a positive effect on CSR disclosure, while institutional ownership and public share ownership had no effect on CSR disclosure.Keywords: Institutional Ownership, Commissioner, Public Share Ownership, Profitability, CSR
Co-Authors Hendi Prihanto Prisila Damayanty