PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Property and Real Estate yang terdaftar di BEI tahun 2014 - 2016)

SETIAWAN, HENDRA (2018) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Property and Real Estate yang terdaftar di BEI tahun 2014 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to test empirically the effect of firm size, profitability and leverage, on the disclosure of corporate social responsibility in property and real estate companies in Indonesia. Samples were taken by using purposive sampling then selected with predetermined criteria and obtained a sample of 45 companies. This study uses secondary data, annual report property and real estate companies listed in Indonesia Stock Exchange 2014-2016. Data analysis techniques used in this research is multiple linear regression analysis technique. Data processing is performed by using descriptive statistical tests, classic assumption test, hypothesis testing test the coefficient of determination, and test multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2010. The results showed that the variable profitability and leverage has a significant effect on the disclosure of corporate social responsibility. While variable size has no significant effect on the disclosure of corporate social responsibility. Keywords :Size, Profitability,Leverage, Corporate Social Disclosure. Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap pengungkapan corporate social responsibility pada perusahaan property and real estate di Indonesia. Sampel diambil dengan menggunakan purposive sampling yang kemudian diseleksi dengan kriteria yang telah ditentukan dan diperoleh sampel sebanyak 45. perusahaan. Penelitian ini menggunakan data sekunder, yaitu annual report perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Pengolahan data dilakukan dengan menggunakan uji statistik deskriptif, uji asumsi klasik, uji hipotesis uji koefisien determinasi, uji simultan, dan uji analisis regresi linear berganda dengan bantuan Statistical Product and Service Solution (SPSS) versi 21 dan Microsoft Excel 2010 Hasil penelitian menunjukkan bahwa variabel profitabilitas dan laverage mempunyai pengaruh signifikan terhadap pengungkapan corporate social responsibility. Sedangkan variabel ukuran perusahaan tidak memiliki pengaruh signifikan terhadap pengungkapan corporate social responsibility Kata kunci : Ukuran Perusahaan, Profitabilitas, Leverage, Pengungkapan Corporate Sosial Responsibility.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 531
Call Number: SE/32/18/236
NIM/NIDN Creators: 43214010217
Uncontrolled Keywords: Ukuran Perusahaan, Profitabilitas, Leverage, Pengungkapan Corporate Sosial Responsibility.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 04:05
Last Modified: 01 Dec 2021 18:22
URI: http://repository.mercubuana.ac.id/id/eprint/46060

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