Umar, Safira (2018) Pengaruh profitabilitas dan leverage terhadap alokasi dana corporate social responsibility dengan board gender sebagai variabel moderasi: Studi empiris pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Selama beberapa tahun terakhir banyak perusahaan-perusahaan yang mengalokasikan sumber daya perusahaan untuk aktivitas yang disebut sebagai tanggung jawab sosial perusahaan (Corporate Social Responsibility / CSR). Seluruh biaya yang dikeluarkan perusahaan dalam menjalankan proram tanggung jawab sosial disebut alokasi dana corporate social responsibility. Besaran alokasi dana corporate social responsibility dapat dipengaruhi oleh profitabilitas, leverage dan board gender. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh profitabilitas, leverage dan pengaruh langsung dan tidak langsung board gender terhadap alokasi dana corporate social responsibility.
Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Pemilihan sampel dalam penelitian ini berdasarkan metode purposive sampling dan diperoleh 18 perusahaan sampel dengan jumlah pengamatan sebanyak 54 amatan. Teknik analisis data yang digunakan menggunakan Partial Least Square (PLS).
Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap alokasi dana corporate social responsibility. Sebaliknya, leverage tidak memiliki pengaruh signifikan terhadap alokasi dana corporate social responsibility, sedangkan board gender memiliki pengaruh signifikan negatif langsung terhadap alokasi dana corporate social responsibility. Hasil penelitian ini juga menunjukkan bahwa board gender dapat memperlemah pengaruh profitabilitas terhadap alokasi dana corporate social responsibility, namun board gender tidak dapat memperlemah atau memperkuat pengaruh leverage terhadap corporate social responsibility. Penelitian ini mengindikasikan bahwa perusahaan-perusahaan yang memiliki struktur kepemilikan manajerial yang tinggi cenderung berfokus untuk memaksimalkan nilai pemegang saham dibandingkan membuat tingkat pengembalian investasi yang positif.
ENGLISH:
Over the past few years, many companies have greatly increased the amount of resources allocated to activities classified as Corporate Social Responsibility (CSR). All expenses incurred in conducting company’s social responsibility activities known as Corporate Social Responsibility Expenditure. The magnitude of company’s corporate social responsibility expenditure can be influenced by the company's ability to gain profits, leverage structure and diversity gender of boards. This study aimed to examine the effect of profitability, leverage and also direct and indirect effect of board gender on corporate social responsibility expenditure.
This study was conducted on financial sector companies listed in Indonesia Stock Exchange in 2014-2016. The selection of sample was based on purposive sampling method and acquired 18 companies with the number of observations as much as 54. The data analysis technique used is partial least square analysis.
The results showed that profitability positively effect on corporate social responsibility expenditure. On the contrary, leverage has no effect on corporate social responsibility expenditure, while board gender has negatively direct and indirect affect toward corporate social responsibility expenditure. The research showed that board gender could weaken the effect of profitability on corporate social responsibility expenditure, but board gender could not weaken or strengthen effect of leverage on corporate social responsibility expenditure. This research indicated that companies with high managerial ownership usually focused more to maximization shareholder value than creating positive return on the investment.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Purnamasari, Puji Endah | ||||||
Contributors: |
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Keywords: | Profitabilitas; Leverage; Alokasi Dana Corporate Social Responsiility; Profitability; Board Gender; Corporate Social Responsibility Expenditure | ||||||
Departement: | Fakultas Ekonomi > Jurusan Manajemen | ||||||
Depositing User: | Mely Santoso | ||||||
Date Deposited: | 24 Apr 2018 17:15 | ||||||
Last Modified: | 24 Apr 2018 17:15 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/10357 |
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