PENGARUH KOMITE AUDIT, PROFITABILITAS, LIKUDITAS, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Periode 2014-2018)

PUSPITA SARI SIAGIAN, NOVIA (2019) PENGARUH KOMITE AUDIT, PROFITABILITAS, LIKUDITAS, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the effect of Audit Committee, Profitability, Liquidity, and Company Size on Corporate Social Responsibility Disclosure. Corporate Social Responsibility Disclosure was measured by GRI – G4 (91 item). The population in this study is a company listed on the LQ 45 in for five years from 2014 to 2018. The sample is determined by purposive sampling method so as to obtain as many as 110 samples. The data used are secondary data obtained from BEI. The hypothesis in this study will be tested using multiple regression analysis. The results of this study show that Company Size have a significant negative effect on Corporate Social Responsibility Disclosure, while Audit Committee, Profitability, and Lliquidity do not have a significant effect on Corporate Social Responsibility Disclosure. Keywords: Corporate Social Responsibility Disclosure, Auidit Committee, Profitability, Liquidity, and Company Size. Penelitian ini bertujuan untuk menganalisis pengaruh Komite Audit, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure. Corporate Social Responsibility Disclosure diukur menggunakan GRI – G4 (91 item). Populasi dalam penelitian ini merupakan perusahaan LQ 45 yang terdaftar di BEI tahun 2014-2018. Sampel ditentukan dengan metode purposive sampling sehingga diperoleh sebanyak 110 sampel. Data yang digunakan adalah data sekunder yang diperoleh dari BEI. Hipotesis dalam penelitian ini akan di uji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan Ukuran Perusahaan berpengaruh negatif signifikan terhadap Corporate Social Responsibility Disclosure sedangkan Komite Audit, Profitabilitas, dan Likuiditas tidak berpengaruh terhadap Corporate Social Responsibility Disclosure. Kata Kunci: Corporate Social Responsibility Disclosure, Komite Audit, Profitabilitas, Likuiditas, dan Ukuran Perusahaan.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215120244
Additional Information: Corporate Social Responsibility Disclosure, Komite Audit, Profitabilitas, Likuiditas, dan Ukuran Perusahaan.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
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: Dede Muksin Lubis
Date Deposited: 26 Jan 2022 14:19
Last Modified: 26 Jan 2022 14:19
URI: http://repository.mercubuana.ac.id/id/eprint/54690

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