Pengaruh Ukuran Perusahaan dan Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Lestari Wuryanti, Wiewiek Indriani, Nita Permata Sari

Sari


Purpose of this study to explain how much the company and good corporate governance
can affect corporate social responsibility. Data was collected by targeting random
sampling from 12 food and beverage companies listed on the Indonesia Stock Exchange
between 2016-2020. Multiple linear analysis was used as the analysis method. Then
tested the hypothesis with a partial T test and simultaneous F test with the determinant
coefficient with a significance level of 5%. The size of a company does not have a
significant impact on changes in the social responsibility of a company. The personal
responsibility of an organization does not significantly affect the changing social
responsibility of a company. Ownership does not have a significant impact on changes
in the social responsibility of a company. The board of directors has a decisive impact
on the changing social responsibility of a company. However, based on simultaneous
board reviews, the combination of management ownership, organizational ownership,
and firm size has a significant impact on corporate social responsibility.
Keyword: Corporate Social Responsibility, Company Size, Institutional Ownership,
Managerial Ownership, Board of Directors

Kata Kunci


Corporate Social Responsibility, Company Size, Institutional Ownership, Managerial Ownership, Board of Directors

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DOI: https://doi.org/10.33024/jur.jeram.v10i2.6022

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