PENGARUH DEBT TO EQUITY RATIO , UKURAN PERUSAHAAN DAN CURRENT RATIO TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (studi empiris pada Perusahaan yang terdaftar di Jakarta Islamic Index Periode 2016-2018)

CRISNADILLA, ANNISA (2020) PENGARUH DEBT TO EQUITY RATIO , UKURAN PERUSAHAAN DAN CURRENT RATIO TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (studi empiris pada Perusahaan yang terdaftar di Jakarta Islamic Index Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt To Equity Ratio , ukuran perusahaan , current ratio terhadap pengungkapan Corporate Social Responsibilty (CSR) pada perusahaan terdaftar di Jakarta Islamic Index ( JII). Data yang digunakan penelitian perusahaan yang terdaftar di Jakarta Islamic index (JII) yang diterbitkan Bursa Efek Indonesia (BEI) yang mengungkapkan laporan keuangan (annual report) periode 2016 . Jumlah perusahaan di Jakarta Islamic Index yang dijadikan sampel penelitian adalah 11 perusahaan dengan pengamatan selama 3 tahun. Berdasarkan metode purposive sampling , total sampel penelitian 33 perusahaan atau laporan tahunan.pengujian hipotesis ini menggunakan analisi linier berganda.hasil penelitian regresi linier menunjukan bahwa debt to equity ratio , current ratio tidak berpengaruh terhadap pengungkapan corporate social responsibility sedangkan ukuran perusahaan berpengaruh terhadap corporate social responsibility . Kata kunci: Debt To Equity Ratio, Ukuran Perusahaan, Current Ratio This study aims to determine the effect of Debt To Equity Ratio, company size, current ratio on the disclosure of Corporate Social Responsibility (CSR) on companies registered in the Jakarta Islamic Index (JII). The data used are research companies listed on the Jakarta Islamic index (JII) published by the Indonesia Stock Exchange (BEI) which disclose financial reports (annual report) for the period of 2016 to 2018. The number of companies in the Jakarta Islamic Index used as research samples are 11 companies with observations for 3 years. Based on the purposive sampling method, a total of 33 company research samples or annual reports. The testing of this hypothesis uses multiple linear analysis. The results of the linear regression research show that debt to equity ratio, current ratio does not affect the disclosure of corporate social responsibility while firm size influences corporate social responsibility. Keywords: Debt To Equity Ratio, Company Size, Current Ratio

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 249
NIM/NIDN Creators: 43216010146
Additional Information: Debt To Equity Ratio, Ukuran Perusahaan, Current Ratio
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 31 Jan 2022 02:51
Last Modified: 13 Jul 2022 02:43
URI: http://repository.mercubuana.ac.id/id/eprint/55002

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