Tsalitsa Zulfa, 7101416272 (2020) DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018). Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Disclosure of corporate social responsibility (CSR) is one of the media chosen to show the company's concern for the environment. The purpose of this study was to examine the effect of the board of commissioners and foreign ownership on corporate social responsibility disclosure through profitability as a mediating variable. The study population is a manufacturing company listed on the Indonesian Stock Exchange (IDX) in 2018. The research sample was determined through purposive sampling using several predetermined criteria, in order to obtain 64 companies. The secondary data used is an annual financial report that is downloaded through the IDX official website. The study uses descriptive analysis and path analysis with WarpPLS 7.0 analysis tools. Hypothesis test results show the board of commissioners and profitability have a significant positive effect on CSR disclosure, while foreign ownership has no effect on CSR disclosure. The board of commissioners and foreign ownership have a significant positive effect on profitability. The board of directors has significant positive effect on CSR disclosure through profitability, while foreign ownership has no effect on CSR disclosure through profitability. The conclusion of this research is that the board of commissioners can directly or indirectly influence the increase in CSR disclosure, while foreign ownership directly or indirectly has no effect on CSR disclosure. Suggestions from this study companies must increase awareness of the importance of CSR disclosure and CSR disclosure must be in accordance with applicable indicators namely GRI standards, further research can use alternative other independent variables besides foreign ownership, because in this study foreign ownership does not affect CSR disclosure directly or through profitability

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