Hasil Pencarian  ::  Simpan CSV :: Kembali

"AbstrakThis study aims to analyze the effect of board size and committees size to corporate social responsibilitythrough financial performance. The sample used in this study is secondary data of companies listed LQ-45 Index in 2013-2017 and determined using a purposive sampling method. The data about researchvariables are available in the financial report. The data analysis method is using path analysis. Theresults were showed that the size of commissioners board to corporate social responsibility was significantpositive, size of committees to corporate social responsibility was significant positive relationship, size ofcommissioners board to financial performance was significant positive relationship, size of committeesto financial performance was relationship positive significant, financial performance to corporate socialresponsibility shows a significant positive relationship."

"Tesis ini bertujuan untuk menguji pengaruh struktur kepemilikan saham institusional, jumlah dewan direksi, jumlah komite audit dan pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan PT Bumi Resources, Tbk periode 2007-2011. Penelitian ini adalah studi kasus dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia dan analisis data dilakukan dengan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa penelitian secara parsial terhadap variabel independen struktur kepemilikan saham oleh pihak institusional mempunyai pengaruh positif yang bertolak belakang dengan hasil penelitian atas variabel jumlah komite audit yang berpengaruh negatif terhadap nilai perusahaan. Hasil penelitian atas variabel independen jumlah dewan direksi dan pengungkapan CSR ditemukan bahwa kedua variabel tersebut tidak mempunyai pengaruh terhadap nilai perusahaan (price book value). Sedangkan hasil pengujian atas pengaruh variabel-variabel independen terhadap variabel dependen secara simultan menunjukkan bahwa variabel independen (kepemilikan saham institusional, jumlah dewan direksi, jumlah komite audit, dan pengungkapan CSR) berpengaruh secara simultan terhadap nilai perusahaan PT Bumi Resources, Tbk periode 2007-2011.

---

The purpose of this research is to examine the influence of institutional ownership, size of board of directors, size of audit committee and Corporate Social Responsibility disclosure to firm value of PT Bumi Resources, Tbk period 2007-2011. This research is a case study and using secondary data obtained from Indonesian Stock Exchange. The analysis methods of this research used multiple regresion linear.

The result of this research indicate that institutional ownership has a positive effect to firm value (price book value), in contrast with size of audit committee which has a negative effect to firm value (price book value). Meanwhile, size of board of directors and Corporate Social Responsibility disclosure have no significant effect to firm value (price book value). Existence of institutional ownership, size of board of directors, size of audit committee and Corporate Social Responsibility disclosure simultaneously have a significant effect to firm value (price book value) of PT Bumi Resources, Tbk period 2007-2011."

"Penelitian ini menganalisa pengaruh karakteristik dewan komisaris, yang diwakili oleh frekuensi rapat dewan komisaris dalam satu tahun, jumlah anggota dewan komisaris, dan proporsi komisaris independen, terhadap kredit bermasalah pada bank. Penggunaan auditor Big 4 (auditor 4 besar) digunakan sebagai variabel kontrol dalam model regresi. Penelitian ini menggunakan data tahun 2008, yang dikumpulkan dari laporan tahunan dan laporan publikasi triwulan bank. Penelitian ini menemukan bahwa proporsi komisaris independen mengindikasikan efek signifikan terhadap kredit bermasalah pada bank. Sedangkan veriabel independen lainnya, yaitu frekuensi rapat dan ukuran dewan komisars mengidikasikan efek yang tidak signifikan terhadap kredit bermasalah bank.

---

This research analyze the effect of board of commissioners characteristic, which represented by board of commissioners meeting frequency in one year, number of board of commissioners members, and percentage of independent commissioners, on bank?s nonperforming loan. The use of Big 4 (four) auditors represented the variable control on the regression model. This research used data from year 2008 that collected from bank?s annual report and quarterly bank publication report. This research found that independent commissioners percentage indicate significant effect on bank?s nonperforming loan, while the other independent variables which are? meeting frequency and size indicate insignificant effect on bank?s nonperforming loan."

"Penelitian ini bertujuan untuk menganalisis determinan dari biaya pengeluaran Corporate Social Responsbility dilihat dari variabel ukuran dewan komisaris, kepemilikan saham institusi, dan karakteristik perusahaan pada perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2013). Variabel karakteristik perusahaan terdiri dari ukuran perusahaan, leverage dan profitabilitas. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode purposive sampling. Tipe model regresi yang digunakan adalah analisis regresi berganda. Total akhir sampel penelitian adalah 99 perusahaan selama periode 1 tahun. Hasil penelitian uji statistik menunjukkan seluruh variabel independen mempengaruhi biaya pengeluaran CSR. Pada uji t, variabel independen kepemilikan saham institusi memiliki pengaruh negatif signifikan, dan profitabilitas memiliki pengaruh positif signifikan terhadap biaya pengeluaran CSR. Sedangkan ukuran dewan komisaris, ukuran perusahaan,dan leverage tidak berpengaruh terhadap biaya pengeluaran CSR.

---

This reserach define to analyze the determinants of Corporate Social Responsibility expenditure view of variables board of commisioner, Instutional Ownership, and firm characteristics, all of above mentioned listed on the Indonesia Stock Exchange during the observation period (2013). variable of firm characteristics consists of firm size, leverage and profitability.

Data collection method used in this research is purposive sampling method. Type regression model used is multiple regression analysis. The final total sample is 99 companies over a period of 1 year. Results of the study showed statistical test all independent variables affecting CSR expenditure.

The result of t test showed independent variable institutional ownership had a significant negative and profitability had a significant positive effect on CSR expenditure. Whereas board size, firm size, and leverage do not affect the cost of CSR expenditure."

"Penelitian ini bertujuan untuk menguji pengaruh kinerja CSR, efektivitas dan komposisi gender wanita dewan komisari terhadap pergantian CEO. Kinerja CSR diukur berdasarkan indeks Morgan Stanley Capital International MSI ESG dengan lima indikator penilaian. Efektivitas dewan komisaris diukur menggunakan modifikasi indikator yang disusun oleh Hermawan 2011 dengan empat indikator. Komposisi anggota wanita dewan komisaris diukur secara proporsional dengan membandingkan jumlah wanita dengan total jumlah dewan komisaris. Penelitian ini menggunakan sampel sebanyak 168 perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2016. Pengujian ini menggunakan regresi logistik untuk mengukur probabilitas terjadi pergantian CEO. Hasil penelitian menunjukkan bahwa kinerja CSR dan komposisi gender wanita dewan komisaris tidak memiliki pengaruh yang signifikan terhadap pergantian CEO. Sedangkan efektivitas dewan komisaris memiliki pengaruh yang signifikan terhadap pergantian CEO di Indonesia.

---

The purpose of this study aims to determine the effect of CSR performance, board of commissioner effectiveness and women on the board of commissioners towards the likehood of CEO turnover. Measurement of CSR performance based on Morgan Stanley Capital International MSCI ESG index contains with five indicators. The board of commissioners effectiveness is measured using modified indicators developed by Hermawan 2011 with four indicators. The composition of women on the board of commissioners is measured proportionally by comparing the number of women with the total number of boards of commissioners. This study used 168 sample of companies who are listed on the Indonesia Stock Exchange during 2012 2016. This test used logistic regression to measure the probability of changes the CEO. The results of this study show that CSR performance and gender composition of female board of commissioners have no significant effect on CEO turnover. While the effectiveness of the board of commissioners has a significant influence of CEO turnover in Indonesia."

"Tesis ini bertujuan untuk meneliti hubungan variabel Corporate Governance Index (CGI), ukuran dewan, dan komisaris independen, dengan kinerja perusahan. Kinerja perusahaan menggunakan Return on Equity (ROE) sebagai proxy kinerja akuntansi dan Price to Book Value (PBV) sebagai proxy kinerja pasar. Kinerja diukur pada tahun yang sama dan satu tahun ke depan. Sampel diambil dari 203 perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2004 – 2006. Model yang digunakan adalah model regresi berganda. Hasil pengujian menunjukkan CGI berhubungan positif dengan kinerja perusahaan, ukuran dewan direksi tidak berhubungan signifikan dengan kinerja perusahaan, ukuran dewan komisaris berhubungan non linier concave terhadap PBV tahun berjalan maupun satu tahun berikutnya dan komisaris independen tidak mempunyai hubungan signifikan dengan kinerja, kecuali dengan ROE satu tahun berikutnya mempunyai hubungan negatif signifikan.

---

The purpose of this thesis is to exam the relationship of Corporate Governance Index (CGI), board of directors size, board of commissioners size and independent commisioner, with firm performance. Firm performance used are return on equity (ROE) as a proxy for accounting performance and Price to Book Value (PBV) as a proxy for market performance. Performance is measured at the same year and one-year ahead. Samples taken from the 203 companies listed in Indonesia Stock Exchange for the years 2004 - 2006. The model used is multiple regression model. The test results show that the CGI is positively associated with firm performance, size of the board of directors has not significant relationship to firm performance, size of the board of commissioners is related non-linear concave towards current year PBV and one next year PBV, and the independent commissioner has no significant relationship with firm performance, except it has a significant negative relationship with ROE one-year."

"Tujuan penelitian ini untuk menguji pengaruh jenis struktur kepemilikan dan aktivitas dewan komisaris terhadap pengungkapan corporate social responsibility. Jenis struktur kepemilikan meliputi institusional, asing, dan publik, serta aktivitas dewan komisaris meliputi pengawasan dewan komisaris dan frekuensi rapat dewan komisaris. Metode penelitian ini adalah regresi linear berganda dari 104 sampel perusahaan manufaktur pada tahun 2013. Hasil penelitian ini membuktikan pengawasan dewan komisaris ternyata berpengaruh positif terhadap pengungkapan corporate social responbility. Adapun kepemilikan institusional, asing, dan publik, serta frekuensi rapat dewan komisaris tidak ada berpengaruh terhadap pengungkapan corporate social responsibility.

---

The objective of this research is to analyze the effect of the type of ownership structure and the activities of the board of commissioners on corporate social responsibility disclosure. The types of ownership include institutional, foreign, and public ownership, the activities of the board commissioners include the board of commissioner meeting frequency and monitoring. The research method used is multiple linear regression of 104 samples from manufacturing companies for period 2013.

The result of this research indicates the board of commissioner monitoring has positive effect on corporate social responsibility disclosure. Institutional, foreign, and public ownership, and the board of commissioner meeting do not have effect on corporate social responsibility disclosure."

"[ABSTRAKSkripsi ini bertujuan untuk memberikan bukti empiris pada pengaruhdiversitas gender dewan komisaris dan direksi, ukuran dewan komisaris dan direksi,gender CEO serta gender komisaris independen terhadap tanggung jawab sosialperusahaan yang diukur dengan menggunakan tingkat pengungkapan tanggungjawab sosial perusahaan. Sampel pada penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada tahun 2014 dengan total sampel 130pengamatan. Teknik analisis data yang digunakan pada penelitian ini adalah regresilinier berganda dengan program Eviews.Hasil pengujian menunjukkan bahwa diversitas gender dewan direksi danukuran dewan direksi berpengaruh positif terhadap tanggung jawab sosialperusahaan. Sedangkan diversitas gender dewan komisaris, ukuran dewankomisaris, gender CEO, dan gender komisaris independen tidak memiliki pengaruhpada tanggung jawab sosial perusahaan.ABSTRACTThis thesis aims to provide empirical evidence of the effect of board genderdiversity, board size, CEO?s gender and independent commissioner?s gender oncorporate social responsibility (CSR) measured by the disclosure of CSRinformation. The sample of this study is manufacturing companies listed onIndonesia Stock Exchange in 2014 with a sample size of 130 observations. The dataanalysis technique used in this study is multiple linier regression by Eviewsprogram.The results of this study show that gender diversity of board of directors andboard of director size has a positive effect on CSR. On the other hand, diversity ofboard of commissioner, board of commissioner size, CEO?s gender, andindependent commissioner?s gender has no effect on CSR.;This thesis aims to provide empirical evidence of the effect of board genderdiversity, board size, CEO?s gender and independent commissioner?s gender oncorporate social responsibility (CSR) measured by the disclosure of CSRinformation. The sample of this study is manufacturing companies listed onIndonesia Stock Exchange in 2014 with a sample size of 130 observations. The dataanalysis technique used in this study is multiple linier regression by Eviewsprogram.The results of this study show that gender diversity of board of directors andboard of director size has a positive effect on CSR. On the other hand, diversity ofboard of commissioner, board of commissioner size, CEO?s gender, andindependent commissioner?s gender has no effect on CSR., This thesis aims to provide empirical evidence of the effect of board genderdiversity, board size, CEO’s gender and independent commissioner’s gender oncorporate social responsibility (CSR) measured by the disclosure of CSRinformation. The sample of this study is manufacturing companies listed onIndonesia Stock Exchange in 2014 with a sample size of 130 observations. The dataanalysis technique used in this study is multiple linier regression by Eviewsprogram.The results of this study show that gender diversity of board of directors andboard of director size has a positive effect on CSR. On the other hand, diversity ofboard of commissioner, board of commissioner size, CEO’s gender, andindependent commissioner’s gender has no effect on CSR.]"

"Penelitian ini memberikan bukti empiris atas pengaruh persentase kepemilikan keluarga terhadap tingkat pengungkapan sukarela dengan efektifitas dewan komisaris dan komite audit sebagai variabel pemoderasi. Pengungkapan sukarela diukur melalui metode skoring indeks pengungkapan sukarela yang digunakan dalam penelitian Adharini (2006). Sedangkan skor efektifitas dewan komisaris dan komite audit sebagai variabel pemoderasi diperoleh melalui metode skoring yang digunakan dalam penelitian Hermawan (2009). Dengan memakai sampel penelitian perusahaan manufaktur yang tercatat di BEI pada tahun 2009 - 2010, menunjukkan perusahaan dengan kepemilikan keluarga memiliki pengaruh negatif terhadap pengungkapan sukarela. Efektifitas dewan komisaris tidak terbukti memberikan efek moderasi terhadap kedua variabel tersebut. Sedangkan efektifitas komite audit memperkuat pengaruh negatif hubungan antara kepemilikan keluarga dengan pengungkapan sukarela.

---

This paper empirically examines the effect of family ownership to voluntary disclosure with the effectiveness of the board commisioners and audit committee as moderating variables. Voluntary disclosure score is measured by index of voluntary disclosure used in Adharini (2006). Effectiveness score of the board commisioners and audit committee obtained by scoring method used in Hermawan (2009). Using hand-collected data from manufacturing firm on BEI in the year 2009 - 2010, shows that level of family firms is negatively associated with the level of voluntary disclosure. Effectivity of board of commissioners does not give moderation effect. But effectivity of audit committee strengthen the negative effect between family ownership and voluntary disclosure."

"Penelitian ini merupakan studi empiris yang bertujuan untuk menemukan fakta terkait tingkat pengungkapan emisi gas rumah kaca di Indonesia, serta untuk membuktikan ada atau tidaknya pengaruh independensi dewan, gender diversity dalam dewan, dan komite tanggung jawab sosial/lingkungan perusahaan terhadap tingkat pengungkapan emisi gas rumah kaca. Pengungkapan emisi gas rumah kaca diukur dengan menggunakan indeks berdasarkan ISO 14064-1. Pengolahan data penelitian dilakukan dengan metode Ordinary Least Square (OLS) untuk data cross section. Penelitian menemukan bahwa rata-rata tingkat pengungkapan emisi gas rumah kaca pada industri sumber daya alam dan manufaktur di Indonesia hanya 9,33% dimana 73,23% perusahaan memiliki tingkat pengungkapan di bawah rata-rata. Penelitian juga menemukan bahwa independensi dewan dan keragaman jender tidak memiliki pengaruh signifikan terhadap tingkat pengungkapan emisi gas rumah kaca, sedangkan Keberadaan komite tanggung jawab sosial/lingkungan memiliki pengaruh signifikan dan bersifat positif terhadap tingkat pengungkapan emisi gas rumah kaca. Keberadaan komite tanggung jawab sosial/lingkungan di dalam perusahaan menyebabkan kenaikan tingkat pengungkapan gas rumah kaca sebesar 6,60%.

---

This research is an empirical study that aims to find facts related to the level of greenhouse gas disclosure in Indonesia, as well as to prove the influence of board independence, board gender diversity, and the existence of corporate social responsibility/environmental committee to the level of greenhouse gas disclosure. Greenhouse gas disclosure measured using an index based on ISO 14064-1. Model in this research is multiple regression model which conducted by Ordinary Least Square (OLS) for cross section data. This study found that the average level of greenhouse gas disclosure in the natural resource and manufacturing industries in Indonesia is only 9,33% while 73,32% of companies have level of disclosure below average. This study also found that board independence and gender diversity don?t have significant effect on the level of greenhouse gas disclosure, while the existence of corporate social responsibility/environmental committee has a significant and positive effect on the level of greenhouse gas disclosure. The existence of corporate social responsibility/environmental committee in the company increases the level of greenhouse gas disclosure by 6,60%."