PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORTE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Perusahaan Property and Real Estate yang terdaftar di BEI tahun 2016 - 2018)

RAVI, MUHAMMAD (2021) PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORTE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Perusahaan Property and Real Estate yang terdaftar di BEI tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to examine whether profitability, leverage and company size have an effect on CSR. The sample of this research is property companies listed on the IDX. The test results found that Profitability (ROA) and Leverage (DER) had no significant effect, while size (Ln of total assets) had a significant effect on CSR disclosure in property and real estate companies listed on the IDX. This is also evidenced by the results of the R square determinant coefficient of only 11.8%, indicating the low ability of the dependent variable in explaining the independent variable, meaning that other variables are not studied. on the IDX is more dominant influenced by other variables outside of this research model of 88.5%. Keywords : ROA, DER, Size perusahaan, Corporate social responsibility Tujuan penelitian ini adalah untuk mengkaji apakah profitabilitas, Leverage dan Ukuran perusahaan berpengaruh terhadap CSR. Sampel penelitian ini adalah perusahaan property yang terdaftar di BEI. Hasil pengujian menemukan bahwa Profitabilitas (ROA) dan Leverage (DER) tidak berpengaruh signifikan sedangkan size(Ln Of total asset) berpegaruh signifikan terhadap pengungkapan CSR pada perusahaan Property and real estate yang terdaftar di BEI. Hal ini dibuktikan pula dari hasil koefisian determinan R square hanya sebesar 11.8% menunjukkan rendahnya kemampuan varibel terikat dalam menjelaskan variabel bebas, artinya variabel lainyang tidak ditelit Persentase pengaruh ROA, DER dan ln of total asset terhadap pengungkapan CSR pada perusahaan Property and real estate yang terdaftar di BEI adalah lebih dominan dipengaruhi oleh variabel lain di luar model penelitian ini sebesar 88.5%. Kata Kunci : ROA, DER, Ukuran perusahaan, Corporate social responsibility

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010197
Uncontrolled Keywords: ROA, DER, Ukuran perusahaan, 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
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
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: 03 Mar 2025 03:50
Last Modified: 03 Mar 2025 03:50
URI: http://repository.mercubuana.ac.id/id/eprint/94602

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