PENGARUH OWNERSHIP STRUCTURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI

EMERSON, AUDRIC (2023) PENGARUH OWNERSHIP STRUCTURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This study aims to determine the effect of the independent variables, namely managerial ownership and institutional ownership on the dependent variable, namely corporate social responsibility, and also the moderating effect of financial performance in non-financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The research sample used amounted to 432 data with a data collection technique that is purposive sampling. Data processing techniques used the EViews 12 and Microsoft Excel programs. The results of this study indicate that managerial ownership has a significant negative effect on corporate social responsibility and institutional ownership has a significant negative effect on corporate social responsibility. This study also analyzed the moderating effect which shows that financial performance weakens the relationship between managerial ownership and corporate social responsibility but does not moderate the relationship between institutional ownership and corporate social responsibility. Keywords: Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Financial Performance ABSTRAK: Penelitian ini bertujuan untuk mengetahui pengaruh variabel independen yaitu managerial ownership dan institutional ownership terhadap variabel dependen yaitu corporate social responsibility, dan juga efek moderasi dari financial performance pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2019 - 2021. Sampel penelitian yang digunakan berjumlah 432 data dengan teknik pengumpulan data yaitu purposive sampling. Teknik pengolahan data menggunakan program EViews 12 dan Microsoft Excel. Hasil dari penelitian ini menunjukkan bahwa managerial ownership memiliki pengaruh negatif signifikan terhadap corporate social responsibility dan institutional ownership memiliki pengaruh negatif signifikan terhadap corporate social responsibility. Penelitian ini juga menganalisis efek moderasi yang menunjukkan financial performance memperlemah hubungan antara managerial ownership dengan corporate social responsibility namun tidak memoderasi hubungan antara institutional ownership dengan corporate social responsibility. Kata Kunci: Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Financial Performance

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	01 Mar 2024 08:53
Last Modified:	01 Mar 2024 08:53
URI:	http://repository.untar.ac.id/id/eprint/43079

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