PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN REMUNERASI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

SILFIA, DIANDRA (2018) PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN REMUNERASI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of profitability, leverage, size, and independent commissary proportion of corporate social responsibility disclosure (CSR). The population in this study was all companies 63 manufacturing company sector basic industry and chemical listed on the stock exchangein 2011 until 2013. The sample was determined by the purposive sampling method and obtain 19 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate website. The method analysis used is multiple regression analysis. the research result showed remuneration have significantly influence of corporate social responsibility disclosure, but profitability, and leverage didn’t have significantly influence of corporate social responsibility disclosure. Keywords: Profitability, Leverage, remuneration, Corporate Social Responsibility Disclosure. Penelitian ini menguji pengaruh profitabilitas, leverage, dan remunerasi perusahaan terhadap pengungkapan Corporate Social Responsibility (CSR). Populasi dalam penelitian ini berjumlah 63 perusahaan manufaktur sektor industri dasar dan kimia terdaftar di bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2014 sampai dengan tahun 2016. Sampel yang digunakan sebanyak 57 Annual Report dari 19 perusahaan manufaktur sektor industri dasar dan kimia terdaftar di BEI. Pengambilan sampel dilakukan dengan teknik purposive. Pengumpulan data dilakukan dengan mendownload Annual Report di situs resmi BEI yaitu www.idx.co.id. Analisis data untuk menguji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa remunerasi menunjukan pengaruh signifikan terhadap pengungkapan Corporate Social Responsibility, sedangkan profitabilitas danleverage menunjukan pengaruh tidak signifikan terhadap pengungkapan Corporate Social Responsibility. Kata Kunci : Profitabilitas, Leverage, remunerasi,Corporate Social Responsibility

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 440
NIM: 43215110456
Uncontrolled Keywords: Profitabilitas, Leverage, remunerasi,Corporate Social Responsibility
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 21 Dec 2018 03:42
Last Modified: 07 Jan 2019 06:24
URI: http://repository.mercubuana.ac.id/id/eprint/46284

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