ALWI, HAPIDZ (2019) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan yang Tergabung dalam Indeks Kompas 100 di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research to determine effect profitability, firm size, leverage, managerial ownership and institutional ownership on corporate social responsibility disclosere. This research was conducted at Listed Companies in KOMPAS 100 On The Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling. The sample used by 21 companies in 2014- 2017. The data analysis technique used is the linear regression.. The result of this research showed that profitability, leverage, and managerial ownership has a significant effect on corporate social responsibility disclosure, firm size has not significant effect on corporate social responsibility disclosure, with negative coefficient direction, institutional ownership has not significant effect on corporate social responsibility disclosure, with positive coefficient direction. Keywords : profitability, firm size, leverage, managerial ownership, institutional ownership, corporate social responsibility disclosure Penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, leverage, kepemilikan manajerial, dan kepemilikan institusional terhadap pengungkapan corporate social responsibility. Penelitian ini dilakukan pada perusahaan yang tergabung dalam indeks kompas 100 di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sampel yang digunakan sebanyak 21 perusahaan pada tahun 2014-2017. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variabel profitabilitas, leverage, dan kepemilikan manajerial berpengaruh terhadap pengungkapan corporate social responsibility, dan variabel ukuran perusahaan tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility, dengan arah koefisien negatif. Sedangkan variabel kepemilikan institusional tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility, dengan arah koefisien positif. Kata kunci: profitabilitas, ukuran perusahaan, leverage, kepemilikan manajerial, kepemilikan institusional, pengungkapan corporate social responsibility
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