PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

FAOZAH, ISMA MARIA (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine, the effect of company size, profitability and institutional ownership on corporate social responsibility disclosure. The population in this study were mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2017. Of the 42 listed companies, only 12 companies met the established research criteria. The data analysis technique is done by classical assumption test, hypothesis testing using multiple linear regression analysis with the help of SPSS 20. The results showed that firm size, profitability had a significant positive effect on corporate social responsibility disclosure, while institutional ownership did not have a significant effect on corporate social responsibility disclosure. Keywords: firm size,profitability, institutional ownership and corporate social responsibility Penelitian ini bertujuan untuk mengetahui, Pengaruh Ukuran perusahaan, profitabilitas dan kepemilikan institusional terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2017. Dari 42 perusahaan yang terdaftar, hanya 12 perusahaan yang memenuhi kriteria sempel penelitian yang telah ditetapkan. Teknik analisis data di lakukan dengan uji asumsi klasik, pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS 20. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas berpengaruh positif signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan kepemilikan institusional tidak berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Kata kunci: ukuran perusahaan, profitabilitas, kepemilikan institusional dan corporate social responsibility.

Item Type: Thesis (S1)
NIM: 43214110453
Uncontrolled Keywords: ukuran perusahaan, profitabilitas, kepemilikan institusional dan 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 15 Oct 2019 02:41
Last Modified: 15 Oct 2019 02:41
URI: http://repository.mercubuana.ac.id/id/eprint/49620

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