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-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

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 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

Item Type: Thesis (S1-Sarjana)
NIM: 43216010146
Uncontrolled Keywords: Debt To Equity Ratio, Ukuran Perusahaan, Current Ratio
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
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
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: 08 Feb 2021 04:42
Last Modified: 08 Feb 2021 04:42
URI: http://repository.mercubuana.ac.id/id/eprint/59632

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