SALSABILA, RAHMAWATI DEWI (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the influence significance of firm size, profitability, public share ownership, and media exposure on disclosure of corporate social responsibility. Disclosure of Corporate Social Responsibility is beneficial to know how the company be responsible to the environment and people. The principle of CSR not only focus on profit but also to people and the planet (three bottom line). A good CSR implementation will bring sustainability development in the future. Population used in this study is the energy sector listed on Indonesia Stock Exchange in period 2018 – 2020. The sample is selected by using purposive sampling method with certain criteria. Obtained 44 samples meet the criterian with a research period of 3 years so the total sample is 132. The research method used is Descriptive Statistical Analysis, Classical Assumption Test, Hyhothesis Testing, and Multiple Linear Regression Test. The result proved that the Company Size has significant effect on Corporate Social Responsibility Disclosure (CSRD) with a negative effect, Profitability has no effect on CSRD, and Public Ownership also Media Exposure have a significant effect on CSRD with a positive effect. Keywords : Disclosure of Corporate Social Responsibility, Firm Size, Profitability, Public Share Ownership, and Media Exposure profitabilitas, kepemilikan saham publik, dan media exposure terhadap pengungkapan corporate social responsibility. Pengungkapan CSR berguna untuk mengetahui bagaimana tanggung jawab yang diberikan perusahaan kepada lingkungan dan masyarakat karena prinsip CSR tidak hanya berfokus pada profit tetapi juga pada people dan planet (three bottom line). Pelaksanaan CSR yang baik akan memberikan keberlanjutan pembangungan pada waktu kedepannya. Populasi yang digunakan adalah sektor energy yang terdaftar di Bursa Efek Indonesia selama periode 2018 – 2020 dengan pemilihan sampel menggunakan metode purposive sampling. Didapat sebanyak 44 perusahaan yang memenuhi kriteria dengan periode penelitian 3 tahun sehingga total sampel sebanyak 132. Metode penelitian yang digunakan yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, Uji Hipotesis, dan Uji regresi Linear Berganda. Hasil penelitian membuktikan bahwa ukuran perusahaan berpengaruh signifikan terhadap pengungkapan CSR dengan arah pengaruhnya negatif, profitabilitas tidak berpengaruh terhadap pengungkapan CSR, dan kepemilikan saham publik serta media exposure berpengaruh signifikan terhadap pengungkapan CSR dengan arah pengaruhnya positif. Kata Kunci : Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Kepemilikan Saham Publik, dan Media Exposure
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