Pengaruh Komisaris Independen, Komite Audit, dan Dewan Direksi terhadap Profitabilitas dengan Corporate Social Responsibility Sebagai Variabel Moderasi

Lestari, Ike Nur Arnanda Suci (2021) Pengaruh Komisaris Independen, Komite Audit, dan Dewan Direksi terhadap Profitabilitas dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study was conducted to determine the effect of independent commissioners, audit committees, and boards of directors on profitability with corporate social responsibility as a moderating variable. The population used in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2015 – 2019. The sampling technique used is purposive sampling method and for the analysis technique using multiple linear regression and moderated regression analysis. The results of this study show that simultaneously independent commissioners, audit committees, and the board of directors have a significant effect on profitability. But partially, independent commissioners and the board of directors have a significant positive effect on profitability, while the audit committee has a positive and insignificant effect on profitability. The study also shows that corporate social responsibility does not moderate the board of directors on company profitability. Keywords : Independent Commissioner, Audit Committee, Board of Directors, Profitability, Corporate Social Responsibility

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT
Divisions: Bachelor of Management
Depositing User: IKE NUR ARNANDA SUCI LESTARI
Date Deposited: 30 Jul 2021 03:08
Last Modified: 30 Jul 2021 03:08
URI: http://eprints.perbanas.ac.id/id/eprint/8050

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