PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, FINANCIAL LEVERAGE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2015-2019)

Maulida Bintan Solikhah, NIM.: 17108030092 (2021) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, FINANCIAL LEVERAGE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2015-2019). Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to test the influence of Good Corporate Governance, profitability (ROA), Financial Leverage (DAR) and Environmental Performance on Corporate Social Responsibility Disclosure with case studies on companies listed in the Indonesia Sharia Stock Index (ISSI) for the period 2015-2019. Research design is included in quantitative research by analyzing secondary data. The hypothesis test used was the regression of penal data using Eviews-9 software. Sampling techniques using purposive sampling method with the number of samples as many as 18 companies. The results of this study show that: (1) The Composition of Institutional Ownership negatively and insignificantly affects Corporate Social Responsibility Disclosure, (2) The Composition of the Independent Board of Commissioners positively and significantly affects corporate social responsibility disclosure, (3) Profitability (ROA) positively but insignificantly affects Corporate Social Responsibility Disclosure, (4) Financial Leverage (DAR) has a positive and insignificant effect corporate social responsibility disclosure, and (5) Environmental Performance has a positive and significant effect on Corporate Social Responsibility Disclosure.

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