Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co

Pengaruh Manajemen Laba Dan Tata Kelola Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Meiliana Meiliana (Universitas Internasional Batam)
Ummi Latifa (Universitas Internasional Batam)

Article Info

Publish Date
05 Apr 2021

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen laba dan tata kelola perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan (CSR). CSR diukur berdasarkan standar pelaporan Global Reporting Initiative. Sampelnya adalah 41 perusahaan yang terdaftar di BEI yang menerbitkan laporan keberlanjutan periode 2015-2019. Pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa manajemen laba, komite audit, komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan direktur independen tidak berpengaruh terhadap CSR.

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Journal Info
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Website

Abbrev

combines

Publisher

Universitas Internasional Batam

Subject

Aerospace Engineering Arts Social Sciences Other

Description

Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare ...