SOPIAH, IRMA (2020) DETERMINAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to research the factors which influence the disclosure of corporate social responsibility of mining sector companies registered in Indonesia Stock Exchange during the 2014-2018 period. The sample is taken using the purposive sampling method. This research is analyzed using the regression model analysis data panel. There are 7 mining sector companies which are investigated in this research that fits the criteria. Research results showed Return On Assets, rupiah exchange rate, world crude oil price and inflation has a positive influence towards corporate social responsibility, while Debt to Equity Ratio and Current Ratio negatively influence corporate social responsibility. Therefore, in doing their social responsibility activities, companies in the mining sector should consider their financial performance and the company’s external factors as it could affect the extent of how the company implements corporate social responsibility. This research offers the possibility for companies to further adjust for CSR investment. Key Words: Corporate social responsibility, Return Assets, Debt to Equity Ratio, Current Ratio, Rupiah exchange rate, world crude oil price, inflation, Indonesia Penelitian ini bertujuan untuk meneliti faktor yang mempengaruhi pengungkapan corporate social responsibility perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan sampel dengan purposive sampling. Penelitian ini dianalisis menggunakan dengan model analisis regresi data panel. Penelitian ini meneliti 7 perusahaan sektor pertambangan yang sesuai kriteria. Hasil penelitian menunjukkan Return On Assets, nilai tukar rupiah, harga minyak mentah dunia dan inflasi berpengaruh positif terhadap corporate social responsibility, sedangkan Debt to Equity Ratio dan Current Ratio berpengaruh negatif terhadap corporate social responsibility. Oleh karena itu, perusahaan pertambangan dalam melakukan kegiatan tanggung jawab sosialnya juga memperhatikan kinerja keuangannya dan faktor eksternal perusahaan terlebih dahulu karena dapat mempengaruhi luasnya pengungkapan corporate social responsibility. Penelitian ini menawarkan kemungkinan untuk perusahaan lebih melakukan penyesuaian untuk investasi CSR. Kata kunci: Corporate social responsibility, Return Assets, Debt to Equity Ratio, Current Ratio, Nilai tukar rupiah, Harga minyak mentah dunia, inflasi. Indonesia.
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