PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Kasus pada Perusahaan Industri Sektor Barang Konsumsi di Indonesia yang Terdaftar di BEI Tahun 2016 – 2018)

SETYAWATI, RENA FADHILLAH (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Kasus pada Perusahaan Industri Sektor Barang Konsumsi di Indonesia yang Terdaftar di BEI Tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research purposes to check the effects of Company Size, Profitability, and Leverage on Corporate Social Responsibility Disclosure. This research used samples of manufactur company sector costumers good which is listed in Stock Exchange Indonesia (BEI) during 2016-2018 period. The number of industries that were became in this study were 31 companies with 3 year observation. Based on purposive sampling method, research sample total are 93 financial statements. The data is processed using SPSS 24. Based on the t test, the leverage ratio and profitability affect the Corporate Social Responsibility Disclosure, while the ratio of company size does not affect the Corporate Social Responsibility Disclosure. Based on ANOVA test, Company Size, Leverage and Profitability jointly influence the Corporate Social Responsibility Disclosure. From the determination coefficient it can be concluded that the three independent variables affect the Corporate Social Responsibility Disclosure by 53.9% while 46.1% can be explained by other factors not included in the study. Keywords: Company Size, Leverage, Profitability, Corporate Social Responsibility Disclosure Penelitian ini bertujuan untuk memeriksa pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas pada Pengungkapan Tanggung Jawab Sosial Perusahaan. Penelitian ini menggunakan sampel pelanggan sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Jumlah industri yang menjadi dalam penelitian ini adalah 31 perusahaan dengan pengamatan 3 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 93 laporan keuangan. Data diolah menggunakan SPSS 24. Berdasarkan uji t rasio Laverage dan Profitabilitas berpengaruh terhadap Corporate Social Responsibility Disclosure, sedangkan rasio Ukuran Perusahaan tidak berpengaruh terhadap Corporate Social Responsibility Disclosure. Berdasarkan uji ANOVA, Ukuran Perusahaan, Laverage dan Profitabilitas berpengaruh secara bersama-sama terhadap Corporate Social Responsibility Disclosure. Dari haril koefisien determinasi dapat disimpulkan bahwa ketiga variabel independen mempengaruhi Corporate Social Responsibility Disclosure sebesar 53,9% sedangkan 46,1% dapat dijelaskan oleh faktor lain yang tidak dimasukkan dalam penelitian. Kata kunci: Ukuran Perusahaan, Laverage, Profitabilitas, Pengungkapan Tanggung Jawab Sosial Perusahaan.

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