PENGARUH SIZE, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA (BEI)

WULANDARI, PRADITYA PUTRI (2011) PENGARUH SIZE, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA (BEI). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Topics in this research was conducted to examine Size, Financial Leverage, and net profit margin that could affect the disclosure of CSR that are listed in the IDX LQ 45 consecutive annual reports issued during 2009 through 2010. The purpose of this research was to determine the level of influence of independent variables (Size, Financial Leverage, and net profit margin) to the dependent variable (Disclosure of CSR). This research using the causality method and also using the method of content analysis in the scoring index to determine a company doing social responsibility disclosure or not. The research shows that leverage has a significant positive factor on the disclosure of CSR. While company size and profitability do not affect the broad disclosure of CSR, because has a negative factors against the disclosure of CSR. Keywords : LQ 45, CSR, Size, Financial Leverage, Net Profit Margin

Item Type: Thesis (S1)
Call Number CD: FE/AK. 11 239
Call Number: SE/32/11/214
NIM/NIDN Creators: 43207010116
Uncontrolled Keywords: LQ 45, CSR, Size, Financial Leverage, Net Profit Margin
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 30 Sep 2011 14:30
Last Modified: 09 Sep 2025 04:45
URI: http://repository.mercubuana.ac.id/id/eprint/18629

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