SUGIYANTO, ANDI (2017) PENGARUH PROFITABILITAS,LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TANGGUNG JAWAB SOSIAL (CORPORATE SOCIAL RESPONSIBILITY/CSR) (Studi Empiris Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas , leverage dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengukuran tanggung jawab sosial perusahaan didasarkan pada kategori Global Reporting Indeks (GRI) versi 3.0 yang dilihat dalam laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah perusahaan property yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Dari 49 perusahaan yang terdaftar, hanya 16 perusahaan yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Teknik analisis data dilakukan dengan metode purposive sampling, Pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS 20 for windows. Hasil penelitian menunjukkan bahwa secara parsial dan simultan, variabel profitabilitas, ukuran perusahaan berpengaruh secara signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan leverage tidak berpengaruh terhadap pengungkapan tanggung jawab sosial hal ini di buktikan dari hasil uji simultan (uji f) dan hasil uji parsial (uji t). Secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan CSR, sedangkan leverage tidak berpengaruh secara signifikan terhadap pengungkapan CSR perusahaan.This study aims to identify and analyze the effect of profitability, leverage and size of the company disclosure of social responsibility of companies listed on the Indonesian Stock Exchange (BEI). Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) version 3.0 that was seen in the company's annual financial statements. The population in this study is a property company that is listed on the Indonesia Stock Exchange in 2013-2015. Of the 49 listed companies, only 16 companies that meet the criteria of the study sample that has been set. Data analysis technique conducted with a purposive sampling method, hypothesis test uses multiple linear regression analysis using SPSS 20 for windows. The results showed that partially and simultaneously, variable profitability, company size significantly affect the disclosure of corporate social responsibility, while the leverage does not affect the disclosure of social responsibility it is proved from the results of simultaneous test (f test) and partial test results ( t test). Partially profitability and the size of the company significant positive effect on the disclosure of CSR, while the leverage does not significantly affect the company's CSR disclosure.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 082 |
| NIM/NIDN Creators: | 43214120032 |
| Uncontrolled Keywords: | Profitabilitas, Size, Leverage, Corporate Social Responsibility (CSR) |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 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 > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 19 Mar 2017 12:41 |
| Last Modified: | 21 Mar 2024 03:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33570 |
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