PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA (INCOME SMOOTHING) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI pada tahun 2017-2019)

ARAHMI, HELMADYANI (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA (INCOME SMOOTHING) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI pada tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to examine the effect of Crporate Social Responsibility, Profitability, Leverage, Firm Size on Incoe Smoothing. Disclosure of Corporate social Responsibility is measured using GRI-G4 which has 91indicators that are used as research on sustainable financial reporting. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was determined by puposive sampling method in order to obtain as many as 232 samples. The hypothesis in this study will be tested using logistic regression analysis. The result of this study indicate that Profitability and Firm Size have an effect on Income Smoothing. Meanwhile, Corporate Social Resposibility and Leverage do not have a significant effect on Income smothing. Keyword : Income Smoothing, Corporate Social Resposibility, Profitability, Leverage, and Firm Size. Tujuan dari penelitian ini adalah untuk menguji pengaruh Corporate Social Responsibility, Profitabilitas, leveage, Ukuran Perusahaan terhadap Peratan Laba (Income Smoothing). Pengungkapan Corporate Social Responsibility diukur menggunakan GRI-G4 yang memiliki 91 indikator yang digunakan sebagai peneilitian pelaporan keuangan berkelanjutan. Populasi dalam penelitian ini merupakan perusahan manufaktur yang terdaftar di BEI tahun 2017-2019. Sampel ditentukan dengan moetode purposive sampling sehingga diperoleh sebanyak 232 sampel. Hipotesis dalam penelitian ini akan di uji menggnakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa Profitabilitas dan Ukuran Perusahaan berpangaruh terhadap Perataan Laba. Sedangkan Corporate Social Resposbility dan Leverage tidak memiliki pengaruh secara signifikan terhadap Perataan laba. Kata Kunci : Perataan Laba, Corporate Social Resposibility, Profitabilitas, Leverage, dan Ukuran Perusahaan

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