Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
[ABSTRAK
Skripsi ini bertujuan untuk memberikan bukti empiris pada pengaruh diversitas gender dewan komisaris dan direksi, ukuran dewan komisaris dan direksi, gender CEO serta gender komisaris independen terhadap tanggung jawab sosial perusahaan yang diukur dengan menggunakan tingkat pengungkapan tanggung jawab sosial perusahaan. Sampel pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 dengan total sampel 130 pengamatan. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda dengan program Eviews. Hasil pengujian menunjukkan bahwa diversitas gender dewan direksi dan ukuran dewan direksi berpengaruh positif terhadap tanggung jawab sosial perusahaan. Sedangkan diversitas gender dewan komisaris, ukuran dewan komisaris, gender CEO, dan gender komisaris independen tidak memiliki pengaruh pada tanggung jawab sosial perusahaan. ABSTRACT
This thesis aims to provide empirical evidence of the effect of board gender diversity, board size, CEO?s gender and independent commissioner?s gender on corporate social responsibility (CSR) measured by the disclosure of CSR information. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange in 2014 with a sample size of 130 observations. The data analysis technique used in this study is multiple linier regression by Eviews program. The results of this study show that gender diversity of board of directors and board of director size has a positive effect on CSR. On the other hand, diversity of board of commissioner, board of commissioner size, CEO?s gender, and independent commissioner?s gender has no effect on CSR.;This thesis aims to provide empirical evidence of the effect of board gender diversity, board size, CEO?s gender and independent commissioner?s gender on corporate social responsibility (CSR) measured by the disclosure of CSR information. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange in 2014 with a sample size of 130 observations. The data analysis technique used in this study is multiple linier regression by Eviews program. The results of this study show that gender diversity of board of directors and board of director size has a positive effect on CSR. On the other hand, diversity of board of commissioner, board of commissioner size, CEO?s gender, and independent commissioner?s gender has no effect on CSR., This thesis aims to provide empirical evidence of the effect of board gender diversity, board size, CEO’s gender and independent commissioner’s gender on corporate social responsibility (CSR) measured by the disclosure of CSR information. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange in 2014 with a sample size of 130 observations. The data analysis technique used in this study is multiple linier regression by Eviews program. The results of this study show that gender diversity of board of directors and board of director size has a positive effect on CSR. On the other hand, diversity of board of commissioner, board of commissioner size, CEO’s gender, and independent commissioner’s gender has no effect on CSR.]

Abstrak :
Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik CEO terhadap ketepatan waktu laporan keuangan audit. Karakteristik CEO diukur berdasarkan CEO Tenure, CEO Financial expertise, dan CEO Gender, sedangkan ketepatan waktu laporan keuangan audit diukur berdasarkan Logaritma Natural Audit Report Lag LNARL . Penelitian ini menggunakan data 288 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Data yang digunakan merupakan data unbalanced dan diperoleh dari Data Stream dan IDX website. Hasil penelitian ini menunjukkan bahwa CEO Tenure memiliki pengaruh signifikan terhadap ketepatan waktu laporan keuangan audit. Pengaruh signifikan mengartikan bahwa semakin lama masa jabatan CEO maka semakin lama waktu yang dibutuhkan perusahaan untuk menyampaikan laporan keuangan audit. Sebaliknya, penelitian ini tidak memberikan hasil pengaruh yang siginifikan antara CEO Financial expertise, dan CEO Gender terhadap ketepatan waktu laporan keuangan audit. ......This research aims to analyse the influence of CEO characteristics on the timeliness of audited financial statements. CEO characteristics measure by CEO tenure, CEO financial expertise and CEO gender, while the timeliness of audited financial statements was measured by using Natural Log Audit Report Lag NLARL . This research uses 288 non financial companies listed in the Indonesia Stock Exchange period 2012 2016. The data are unbalance and obtained from Data Stream and Indonesia Stock Exchange website. The results of this research show that CEO Tenure has a significant influence on the timeliness of audited financial statements. Significant influence means that the longer CEO Tenure, the more time it takes the company to submit an audited financial statements. Conversely, this research show that there is no significant influence between CEO financial expertise and CEO gender on the timeliness of audited financial statements.