KEPEMILIKAN MANAJEMEN, KEPEMILIKAN INSTITUSI, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 28 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini berusaha menguji pengaruh kepemilikan manajemen, kepemilikan institusi, dan leverage terhadap CSR. Sedangkan total Asset, nilai pasar terhadap nilai buku, perubahan return dan firm age dalam penelitian ini sebagai variabel kontrol.

Rawi

Munawar Muchlish

ABSTRACT 

The objective of this study was to analyze the influence of management ownership, institution ownership, and leverage on Corporate Social Responsibility (CSR). The analysis used control variable of total asset, market value upon book value, return change, and factory’s age. Using the control variables, it was hoped that the analysis result could eliminate the mistakes in drawing the conclusion. The sample used here was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of manufacturers listed in 2005 to 2007 in BEI. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 81 manufacturers. The statistics method used here was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result of analysis based on the use of all control variables suggested that the management ownership had significant influence on CSR, and the institution ownership and leverage, on the other hand, had no significant influence on CSR. 

Keywords : Corporate Social Responsibility, Management Ownership, Institution Ownership; Leverage.