ANALISIS DEBT TO EQUITY RATIO, KEPEMILIKAN SAHAM, DEWAN KOMISARIS INDEPENDEN DAN PENGARUHNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Samino Hendrianto, Nursimah Dara, Isrok Isrok

Abstract


Penelitian ini untuk menguji analisis debt equity ratio, kepemilikan saham, dan dewan komisaris independen terhadap pengungkapan tanggung jawab sosial pada Perusahaan Makanan dan Minuman, yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 8 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel debt equity ratio dan kepemilikan saham berpengaruh negatif dan signifikan terhadap pengungkapan tanggung jawab sosial, sedangkan variabel dewan komisaris independen berpengaruh positif dan signifikan terhadap terhadap pengungkapan tanggung jawab sosial.

 

Kata kunci: Pengungkapan Tanggung Jawab Sosial, Debt To Equity Ratio, Kepemilikan Saham, Dewan Komisaris Independen


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DOI: http://dx.doi.org/10.31000/combis.v3i1.4405

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