Yansen, Yansen (2019) PENGARUH LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah variabel pengaruh Leverage, Profitabilitas dan Kepemilikian Saham Publik berpengaruh secara simultan maupun parsial terhadap Corporate Social Responsibility (CSR) pada perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Sejalan dengan penelitian ini, penelitian ini dilakukan dengan menggunakan metode purposive sampling, artinya sampel dalam penelitian ini dipilih berdasarkan kriteria tertentu. Sampel dalam penelitian ini dari tahun 2014-2018 berjumlah 105 perusahaan. Teknik pengumpulan data berdasarkan pada data sekunder. Dalam penelitian ini, data sekunder diperoleh dari laporan keuangan tahunan perusahaan-perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Berdasarkan hasil penelitian, hasil uji signifikansi pengaruh simultan dengan uji F, Leverage dan Profitabilitas, secara bersama-sama atau simultan, berpengaruh signifikan (secara statistika) terhadap Corporate Social Responsibility pada perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Berdasarkan hasil uji pengaruh parsial dengan uji t, variabel bebas Profitabilitas berpengaruh positif dan signifikan terhadap Corporate Social Responsibility pada perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia tahun 2014-2018, sedangkan variabel leverage dan kepemilikan saham public tidak berpengaruh signifikan terhadap CSR. Kata Kunci: CSR, Leverage, Profitabilitas dan Kepemilikan Saham Publik This study aims to determine whether the variables of leverage and profitability influence simultaneously or partially on Corporate Social Responsibility (CSR), and to find out whether Public Ownership is able to moderate the relationship between Leverage and Profitability to Corporate Social Responsibility in Coal Mining companies listed on the Stock Exchange Indonesia in 2014-2018. In line with this study, this research was conducted using purposive sampling method, meaning that the sample in this study was chosen based on certain criteria. The sample in this study from 2014-2018 totaled 105 companies. Data collection techniques are based on secondary data. In this study, secondary data was obtained from the annual financial statements of coal mining companies listed on the Indonesia Stock Exchange in 2014-2018. Based on the results of the study, the results of the significance test simultaneous effect with the F, Leverage and Profitability test, together or simultaneously, have a significant (statistically) effect on Corporate Social Responsibility in Coal Mining companies listed on the Indonesia Stock Exchange in 2015-2017. Based on the results of the partial effect test with the t test, the independent variables Profitability have a positive and significant effect on Corporate Social Responsibility in the Coal Mining companies listed on the Indonesia Stock Exchange in 2014-2018, but Profitabilites and Public Ownership is not significant effect on CSR.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 05 Oct 2021 03:45 | ||||||||
| Last Modified: | 05 Oct 2021 03:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5383 |
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