Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Sektor Keuangan Di Bursa Efek Indonesia
Abstract
Tujuan penelitian ini adalah untuk menganalisis pengaruh Tata Kelola
terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Sampel dari
penelitian ini adalah 41 perusahaan sektor keuangan yang terdaftar di Bursa
Efek Indonesia dari 2013 sampai 2014. Untuk membuktikan hipotesis,
penelitian ini menggunakan model analisis regresi liniear berganda. Hasil
penelitian menunjukkan bahwa Tata Kelola Perusahaan yang diproksikan
oleh komposisi dewan komisaris independen, kepemilikan institusional,
komite audit berpengaruh positif signifikan terhadap kinerja keuangan,
kinerja keuangan tidak berpengauh signifikan terhadap pengungkapan
tanggung jawab sosial perusahaan, sedangkan Tata Kelola Perusahaan yang
diproksikan oleh komposisi dewan komisaris independen, dan komite audit
berpengaruh positif signifikan terhadap pegungkapan tanggung jawab sosial
perusahaan, serta kepemilikan institusional tidak berpengaruh signifikan
terhadap pengungkapan tanggung jawab sosial perusahaan. Dalam penelitian
ini tata kelola yang baik dalam perusahaan mulai dari komposisi dewan
komisaris independen, kepemilikan institusional dan komite audit maka akan
meningkatkan kinerja keuangan, sedangkan kinerja keuangan dan
kepemilikan institusional dalam penelitian ini belum mampu menjadi indikasi
suatu perusahaan untuk meningkatkan pengungkapan tanggung jawab sosial
perusahaan.
Kata Kunci : Komposisi Dewan Komisaris Independen, Kepemilikan
Institusional, Komite Audit, Kinerja Keuangan, Pengungkapan Tanggung
Jawab Sosial Perusahaan
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