ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Property Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

SUWARNI, TITIK (2019) ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Property Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of company size, leverage and institutional ownership on disclosure of Corporate Social Responsibility. The population in this study is property and real restate companies listing in Indonesia Stock Exchange (BEI), the method of determining the sample in this study is by using purposive sampling and obtained as many as 22 property and real estate companies listed on the Indonesia Stock Exchange in the periode 2015-2017 so that obtained 66 data observation as a sample. In this study, hypothesis testing was performed using multiple linear regression analysis. The result of this study show that company size and institusional ownership (INST) positively and significantly affect the disclosure of Corporate Social Responsibility. While leverage (DER) does not effect on disclosure of corporate social responsibility. Keywords : Company size, Leverage, Institutional ownership, CSR disclosure Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage dan kepemilikan institusional terhadap pengungkapan Corporate Social Responsibility. Populasi dalam penelitian ini adalah perusahaan peroperty dan real estate yang listing di Bursa Efek Indonesia (BEI), metode penentuan sampel pada penelitian ini yaitu dengan menggunakan purposive sampling dan diperoleh sebanyak 22 perusahaan property dan real estate yang listing di bursa efek Indonesia pada periode 2015-2017 sehingga diperoleh 66 data pengamatan sebagai sampel. Dalam penelitian ini, pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional (INST) berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility. Sedangkan leverage (DER) tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility. Kata kunci : Ukuran perusahaan, Leverage, Kepemilikan institusional, CSR disclosure

Item Type: Thesis (S1)
NIM: 43214120044
Uncontrolled Keywords: Ukuran perusahaan, Leverage, Kepemilikan institusional, CSR disclosure
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/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
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: 16 Sep 2019 04:58
Last Modified: 16 Sep 2019 04:58
URI: http://repository.mercubuana.ac.id/id/eprint/50458

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