PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CSR (Studi Empiris Sub Sektor Perusahaan Pertambangan di BEI Tahun 2012-2016)

AGUSTINA, LIA (2019) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CSR (Studi Empiris Sub Sektor Perusahaan Pertambangan di BEI Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The application of corporate social responsibility is intended so that the business community minimizes the negative impacts on the social and environmental aspects that are generated while carrying out all its activities. This study examines CSR which is influenced by variable profitability, leverage, and company size. Fifty-five sample companies were selected through purposive sampling. The method carried out by the author in collecting data in research is by observation on the Indonesia Stock Exchange. The results of this study indicate that positive profitability and size have a significant effect on CSR. While other tests of the leverage variables conducted also show an effect but not significant on CSR. Keywords: Profitability, Leverage, and company size (size) on broad social responsibility disclosures (CSR) Penerapan tanggung jawab sosial perusahaan dimaksudkan agar dunia usaha meminimalisir dampak buruk terhadap aspek sosial dan lingkungan yang ditimbulkan selama menjalanukan seluruh aktivitasnya. Penelitian ini menguji CSR yang dipengaruhi variabel profitabilitas, leverage, dan ukuran perusahaan. Lima puluh lima sampel perusahaan yang terpilih melalui purposive sampling. Metode yang dilakuan penulis dalam mengumpulkan data dalam penelitian adalah dengan observasi di Bursa Efek Indonesia. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan positif berpengaruh signifikan terhadap CSR. Sedangkan Uji lain dari variabel leverage yang dilakukan juga menunjukkan berpengaruh akan tetapi tidak signifikan terhadap CSR. Kata kunci : Profitabilitas, Leverage, dan ukuran perusahaan (size) terhadap luas pengungkapan tanggung jawab sosial (CSR)

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 863
NIM/NIDN Creators: 43215120366
Uncontrolled Keywords: Profitabilitas, Leverage, dan ukuran perusahaan (size) terhadap luas pengungkapan tanggung jawab sosial (CSR)
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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: 01 Apr 2019 03:11
Last Modified: 29 Sep 2022 00:58
URI: http://repository.mercubuana.ac.id/id/eprint/48318

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