PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJEMEN, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN PERUSAHAAN TERHADAP INTESITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan yang Ditetapkan Sebagai Peserta Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 )

RAMADHANI, SUTRI (2019) PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJEMEN, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN PERUSAHAAN TERHADAP INTESITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan yang Ditetapkan Sebagai Peserta Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 ). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the effect of Profitability, Leverage, Management Ownership, Company Size and Environmental Performance on Disclosure of Corporate Social Responsibility. The population of this study amounted to 69 companies taken from the Participants' Program Rating Rating of Companies in Environmental Management (PROPER) and listed on the Indonesia Stock Exchange in 2015-2017. The sample used as many as 38 companies obtained from purposive sampling technique is the selection of samples with certain criteria. The results showed that the variable Profitability, Leverage, and company size had a significant influence on disclosure of Corporate Social Responsibility. While the variables of Management Ownership and Environmental Performance do not have a significant effect on disclosure of Corporate Social Responsibility. Keywords: Profitability, Leverage, Management Ownership, Company Size, Environmental Performance, Corporate Social Responsibility Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage, Kepemilikan Manajemen, Ukuran Perusahaan dan Kinerja Lingkungan terhadap Pengungkapan Corporate Social Responsibility. Populasi dari penelitian ini berjumlah 69 perusahaan yang diambil dari program Peserta Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) dan terdaftar di Bursa Efek Indonesia tahun 2015- 2017. Sampel yang digunakan sebanyak 38 perusahaan yang didapat dari teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa variabel Profitabilitas, Leverage, dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap pengungkapan Corporate Social Responsibility. Sedangkan variabel Kepemilikan Manajemen dan Kinerja Lingkungan tidak memiliki pengaruh yang signifikan terhadap pengungkapan Corporate Social Responsibility. Kata Kunci: Profitabilitas, Leverage, Kepemilikan Manajemen, Ukuran Perusahaan, Kinerja Lingkungan, Corporate Social Responsibility.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 165
NIM/NIDN Creators: 43217110392
Uncontrolled Keywords: Profitabilitas, Leverage, Kepemilikan Manajemen, Ukuran Perusahaan, Kinerja Lingkungan, 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Dec 2021 15:55
Last Modified: 26 Jan 2022 07:17
URI: http://repository.mercubuana.ac.id/id/eprint/52903

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