PRAMANDITHA, ADINDA (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS , LEVERAGE, DAN CORPORATE GOVERNANCE YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufatur Subsektor Food And Beverage Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014 s/d 2017). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to analyze the factors that affect the disclosure of corporate social responsibility in the food and beverage manufacturing subsectors listed in the Indonesia Stock Exchange (IDX) 2014-2017. The factors analyzed in this study are firm size, profitability, leverage, corporate governance as the independent variable and social responsibility disclosure as the dependent variable. This study belong to the type of researchis descriptive verification of causality. With the selection of the sample using sensus sampling as many as 56 samples acquired company. The method of analysis of this study uses panel data. The data used in this study is secondary data. The results of this study indicate that (1) the coefficient of determination ( ) totaled 13,8%, while the remaining 86,2% is explained by other variables outside our model; (2) firm size, profitability, leverage, and board size have a significant effect simultaneously on the disclosure of social responsibility; (3) partially size of the company’s, profitability, and board size has a negative effect while the leverage positive effect on corporate social responsibility Keywords: Size, profitability, leverage, and board of commissioners to corporate social responsibility. ABSTRAK Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengruhi pengungkapan tanggung jawab sosial pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014- 2017. Faktor-faktor yang dianalisis dalam penelitian ini adalah ukuran perusahaan, profitabilitas, leverage, dan corporate governance sebagai variabel independen dan pengungkapan tanggung jawab sosial sebagai variabel dependen. Penelitian ini tergolong ke dalam jenis penelitian deskriptif verifikatif bersifat kausalitas. Dengan pemilihan sampel menggunakan sensus sampling didapatkan sebanyak 56 sampel perusahaan. Metode analisis dari penelitian ini menggunakan data panel. Data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian ini menunjukkan bahwa (1) koefisien determinasi (R ) bernilai sebesar 13,8% sedangkan sisanya 86,2% dijelaskan oleh variabel lain diluar model penelitian; (2) ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan komisaris berpengaruh signifikan secara simultan terhadap pengungkapan tanggung jawab sosial; (3) secara parsial ukuran perusahaan, profitabilitas, ukuran dewan komisaris berpengaruh negatif sedangkan leverage berpengaruh positif terhadap pengungkapan tanggung jawab sosial. Kata Kunci: Ukuran perusahaan, profitabilitas, leverage dan corporate governance terhadap corporate social responsibility
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 19 006 |
| NIM/NIDN Creators: | 43215310068 |
| Uncontrolled Keywords: | Kata Kunci: Ukuran perusahaan, profitabilitas, leverage dan corporate governance terhadap 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 26 Jan 2022 06:35 |
| Last Modified: | 26 Jan 2022 06:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54669 |
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