SKRIPSI AKS
PERAN MODERASI KONEKSI POLITIK DAN KONSENTRASI KEPEMILIKAN TERRHADAP PENGARUH ANTARA ABSORBED SLACK DAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA
ABSTRACT
This research aims to analyze the effect of absorbed slack moderated by
political connections and ownership concentration on corporate social
responsibility. The independent variable in this research is absorbed slack. The
dependent variable in this research is corporate social responsibility. Meanwhile,
the moderating variables in this research are political connections and ownership
concentration.
The population in this research is all consumer non cyclical and healthcare
companies listed on the Indonesia Stock Exchange in 2018-2021. Then samples
were taken using purposive sampling and 63 companies were obtained. The type of
data used is secondary data in the form of annual reports of companies listed on
the Indonesia Stock Exchange for 2018 - 2021. Moderated Regression Analysis is
used to test the hypothesis in this research using the Eviews 10 program.
The results of this research show that absorbed slack has no effect on
corporate social responsibility. Political connections and ownership concentration
do not moderate the positive influence of absorbed slack on corporate social
responsibility.
Keywords: absorbed slack, political connections, ownership concentration,
corporate social responsibility
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