PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2016 – 2020)

Mustika, Fatimah Sinar (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2016 – 2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The research aims to determine the effect of company size, profitability, and liquidity on Corporate Social Responsibility (CSR) disclosure. The population in this research is transportation sub sector company listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sampling technique used is purposive sampling method and obtained 25 companies as research sample. The analysis technique used is multiple linear regression analysis with SPSS version 25. The results of the research showed that company size has a positive and significant effect on CSR disclosure, profitability has no effect on CSR diclosure, and liquidity has no effect on CSR diclosure. Keywords: company size, profitability, liquidity, Corporate Social Responsibility disclosure Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan likuiditas terhadap pengungkapan Corporate Social Responsibility (CSR). Populasi dalam penelitian adalah perusahaan subsektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 – 2020. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 25 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR, profitabilitas tidak berpengaruh terhadap pengungkapan CSR, dan likuiditas tidak berpengaruh terhadap pengungkapan CSR. Kata kunci: ukuran perusahaan, profitabilitas, likuiditas, pengungkapan Corporate Social Responsibility

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110242
Uncontrolled Keywords: company size, profitability, liquidity, Corporate Social Responsibility disclosure. ukuran perusahaan, profitabilitas, likuiditas, pengungkapan 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: Maulana Arif Hidayat
Date Deposited: 14 Jul 2022 04:48
Last Modified: 14 Jul 2022 04:48
URI: http://repository.mercubuana.ac.id/id/eprint/64881

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