PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan yang Terdaftar di BEI Tahun 2013-2015)

RAMADHANI, DICKY (2017) PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan yang Terdaftar di BEI Tahun 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
01 Cover.pdf

Download (463kB) | Preview
[img]
Preview
Text (ABSTRAK)
2) ABSTRAK.pdf

Download (99kB) | Preview
[img] Text (BAB I)
3) BAB I.pdf
Restricted to Registered users only

Download (147kB)
[img] Text (BAB II)
4) BAB II .pdf
Restricted to Registered users only

Download (274kB)
[img] Text (BAB III)
5) BAB III.pdf
Restricted to Registered users only

Download (327kB)
[img] Text (BAB IV)
6) Bab IV.pdf
Restricted to Registered users only

Download (264kB)
[img] Text (BAB V)
7) BAB V.pdf
Restricted to Registered users only

Download (97kB)
[img] Text (DAFTAR PUSTAKA DAN LAMPIRAN)
8) Daftar Pustaka dan Lampiran.pdf
Restricted to Registered users only

Download (420kB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, profitabilitas, leverage dan sales growth terhadap pengungkapan corporate social responsibility pada perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perushaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Alasan menggunakan semua perusahaan yang terdaftar di Bursa Efek Indonesia karena masih sedikitnya perusahaan yang mengungkapkan laporan keberlanjutan (sustainability report) dalam operasionalnya. Berdasarkan metode purposive sampling didapatkan sampel sebanyak 14 perusahaan dengan sumber data laporan tahunan dan laporan keberlanjutan perusahaan. Penelitian ini menggunakan desain hubungan kausal. Analisis data menggunakan content analysis, diolah dengan uji asumsi klasik, dan kemudian pengujian hipotesis menggunakan regresi linear berganda dengan menggunakan program SPSS 21. Hasil penelitian ini menunjukkan bahwa secara simultan semua variabel independen (kepemilikan manajerial, profitabilitas, leverage dan sales growth) berpengaruh signifikan terhadap variabel independen (Pengungkapan corporate social responsibility). Sedangkan secara parsial, hasil menunjukkan bahwa variabel kepemilikan manajerial dan leverage berpengaruh siginifikan terhadap pengungkapan corporate social responsibility. Sedangkan variabel profitabilitas dan sales growth tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility.This study aims to test empirically the effect of the managerial ownership, profitability, leverage and sales growth on the disclosure of corporate social responsibility on companies listed on the Indonesia Stock Exchange. Population of this reseaech are companies listed on the Indonesia Stock Exchange in 2013-2015. The reason to use all the companies listed on the Indonesia Stock Exchange because the company is still at least reveals a sustainability report in operation. Based on purposive sampling method in getting a sample of 14 companies with annual report data sources and corporate sustainability report. The design of this study causal relationship. Data analysis, tested with classical assumption test and then test the hypothesis using multiple linear regression using SPSS 21. The results of this study indicate that simultaneously all independent variables (managerial ownership, profitability, leverage and sales growth) have significant effect on the dependent variable (corporate social responsibility disclosure). The while in partial, The results showed that the variable managerial ownership and leverage has significant effect on the disclosure of corporate social responsibility. While variable profitability, and sales growth has no significant effect on the disclosure of corporate social responsibility

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 312
NIM/NIDN Creators: 43213010114
Uncontrolled Keywords: Pengungkapan Corporate Social Responsibility, Kepemilikan Manajerial, Profitabilitas, Leverage dan Sales Growth
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: NAJLA
Date Deposited: 22 Mar 2024 03:01
Last Modified: 22 Mar 2024 03:01
URI: http://repository.mercubuana.ac.id/id/eprint/87378

Actions (login required)

View Item View Item