PENGARUH UKURAN PERUSAHAAN (SIZE) , LEVERAGE, DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY

MARYANA, VERA (2019) PENGARUH UKURAN PERUSAHAAN (SIZE) , LEVERAGE, DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was to determine the effect of Size of the company, Leverage, independent Board of Commissioners, and Profitability on Corporate Social Responsibility Disclosure. The sample in this research was during the period 2012-2016. This research uses multiple linear regression analysis method to test the effect of murabahah and operational cost to the murabaha margin income. The results of this study indicate that size of the Company and Leverage have a positive effect while the Independent Board of Commissioners and Profitability negative affect the disclosure of Corporate Social Responsibility. Keywords: size of the Company, Leverage, Independent Board of Commissioners, Profitability, Corporate Social Responsibility. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Leverage, Dewan Komisaris Independen, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Sampel dalam penelitian ini adalah 9 Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012 - 2016. Penelitian ini menggunakan metode analisis regresi linear berganda untuk menguji Pengaruhnya Ukuran Perusahaan, Leverage, Dewan Komisaris Independen, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Hasil penelitian ini mengindikasikan Ukuran Perusahaan dan Leverage berpengaruh positif sedangkan Dewan Komisaris Independen dan Profitabilitas berpengaruh negative terhadap pengungkapan Corporate Social Responsibility. Kata kunci : Ukuran Perusahaan, Leverage, Dewan Komisaris Independen, Profitabilitas, Corporate Social Responsibility.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 629
NIM: 43214010144
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Dewan Komisaris Independen, Profitabilitas, 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
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: 11 Jan 2019 01:29
Last Modified: 22 Jan 2019 08:33
URI: http://repository.mercubuana.ac.id/id/eprint/46571

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