Surbakti, Sharon Agnesica Vania Hanaya (2025) PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MELALUI DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study examines the effect of corporate ownership structure on corporate social responsibility disclosure through independent commissioners as a moderating variable. This research employs a quantitative research method using secondary data. The population in this study consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, totaling 30 companies, with a total sample of 90 company data. The method used in this study is purposive sampling to determine the sample. Statistical Package for the Social Sciences (SPSS) was used as the analysis technique. The analyses used are Multiple Linear Regression and Moderated Regression Analysis (MRA). This research contributes both theoretically and practically by testing the effect of foreign ownership structure and institutional ownership on corporate social responsibility disclosure through independent commissioners, using stakeholder theory as the foundation. The results show that foreign ownership positively affects corporate social responsibility disclosure, institutional ownership positively affects corporate social responsibility disclosure. Independent commissioners do not strengthen the relationship between foreign ownership and corporate social responsibility disclosure, but independent commissioners can moderate the relationship between institutional ownership and corporate social responsibility disclosure.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Sharon Agnesica Vania Hanaya Surbakti | ||||||||
| Date Deposited: | 18 Mar 2025 07:37 | ||||||||
| Last Modified: | 18 Mar 2025 07:37 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/35859 |
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