Analisis Corporate Social Responsibility, Dewan Komisaris Independen, dan Komite Audit Terhadap Kinerja Keuangan Perusahaan

Ahadiya, Agda Laily (2017) Analisis Corporate Social Responsibility, Dewan Komisaris Independen, dan Komite Audit Terhadap Kinerja Keuangan Perusahaan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aimed to analyze the effect of Corporate Social Responsibility (CSR), Board of Independent Commissioners, and Audit Committee on Financial Performance at mining companies. The independent variables in this study used CSR as measured by a weighted score Global Reporting Initiative (GRI-version 3.0), Independent Board of Commissioners as measured by comparison of the number of independent commissioners with the total number of boards of commissioners, and Audit Committee as measured by the count of committee Audit members. As for the dependent variable, financial performance is measured by Return On Assets (ROA). Data analysis method used multiple linear regression analysis. The sample used in this study is a mining company listed on the Indonesia Stock Exchange (IDX) 2012-2016. Data were collected by using purposive sampling method. Therefore, there are 79 mining companies became the object of research. The results of this study indicated that CSR variable have significant effect on financial performance, independent board variable do not effect on financial performance, and audit committee variables do not effect on financial performance. Keywoard : Corporate social responsibility, board of independent commissioners, audit committee, and financial performance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 13 Jan 2020 08:47
Last Modified: 13 Jan 2020 08:47
URI: http://eprints.perbanas.ac.id/id/eprint/5986

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