CAHYANI, INDAH (2018) PENGARUH PROFITABILITAS , SIZE, LEVERAGE , DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Corporate Social Responsibility (CSR) is the responsibility of the company, not only to its owners or shareholders but also to the relevant stakeholders and / or affected by the company's existence. Disclosure of Sustainability Report has evolved, studies on Sustainability Report disclosure based on GRI G4 Index produce different findings. This study aims to analyze the influence of profitability, firm size, leverage, and board size of the corporate social responsibility disclosure (CSR) in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population of this research is manufacturing company of industrial sector of consumer goods listed on Indonesia Stock Exchange during period of 2014-2016 which amounts to 37 companies. The data collected by purposive sampling method, obtained as many as 10 companies that become research samples. The method of analysis in this study using multiple linear regression. The result of the research shows that profitability variable, firm size has significant effect on Corporate Social Responsibility (CSR) disclosure at manufacturing company listed in Indonesia Stock Exchange in 2014 - 2016. Meanwhile, leverage and board size variables have no significant effect to disclosure of Corporate Social Responsibility (CSR) in the consumer goods industry manufacturing company listed on the Indonesia Stock Exchange from 2014 to 2016. Keywords: Corporate Social Responsibility, profitability, firm size, leverage, board size Corporate Social Responsibility (CSR) merupakan tanggung jawab perusahaan, tidak hanya terhadap pemiliknya atau pemegang saham saja tetapi juga terhadap para stakeholder yang terkait dan/atau terkena dampak dari keberadaan perusahaan. Pengungkapan Laporan Keberlanjutan telah berkembang, penelitian-penelitian mengenai pengungkapan Laporan Keberlanjutan berdasarkan Indeks GRI G4 menghasilkan temuan yang berbeda-beda. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, leverage, dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016 yang berjumlah 37 perusahaan. Data yang dikumpulkan dengan metode purposive sampling, diperoleh sebanyak 10 perusahaan yang menjadi sampel penelitian. Metode analisis dalam penelitian ini menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas, ukuran perusahaan berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufakur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2016. Sedangkan, variabel leverage dan ukuran dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufakur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2014 – 2016. Katakunci: Corporate Social Responsibility, profitabilitas, ukuran perusahaan, leverage, ukuran dewan komisaris .
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