Damayanti, Ika (2018) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan meneliti Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Corporate Social Responsibility pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Penelitian ini ialah penelitian jenis kausal komparatif. Populasi dari penelitian ini adalah perusahaan industri dasar dan kimia yang terdaftar di BEI periode 2012 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 11 perusahaan industri dasar dan kimia sehingga total observasi dalam penelitian ini sebanyak 59 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan software Eviews 8. Hasil penelitian membuktikan bahwa (1) Ukuran Perusahaan (SIZE) berpengaruh signifikan positif terhadap Corporate Social Responsibility (CSR), (2) Profitabilitas (ROA) berpengaruh signifikan negatif terhadap Corporate Social Responsibility (CSR), (3) Leverage (DER) berpengaruh signifikan negatif terhadap Corporate Social Responsibility (CSR), (4) Secara simultan (bersama sama) menunjukkan bahwa Ukuran Perusahaan (SIZE), Profitabilitas (ROA), dan Leverage (DER) mempunyai pengaruh terhadap Corporate Social Responsibility (CSR). Kata kunci : Ukuran Perusahaan (SIZE), Profitabilitas (ROA), Leverage (DER), Corporate Social Responsibility (CSR) // This study aims to identify and examine effect Firms Size, Profitability, and Leverage on Corporate Social Responsibility Disclosure of in basic and chemical industry companies that listed in Indonesia Stock Exchange (BEI) period 2012- 2016. This study is the kind of comparative causal research. The population of this research are basic and chemical industry companies that listed on the Stock Exchange period 2012 to 2016. The sample was determined by purposive sampling method, with a total sample of 11 basic and chemical industry companies, bringing the total observation in this study were 59 observations. The data used in this research is secondary data. The analysis technique in this study uses multiple linear regression analysis uses Eviews 8 software. The research proves that (1) Firm Size (SIZE) has a significant positive effect on Corporate Social Responsibility (CSR), (2) Profitability (ROA) has a significant negative effect on Corporate Social Responsibility (CSR), (3)Leverage (DER) has a significant negative on Corporate Social Responsibility (CSR), (4) Simultaneously (together) shows that Firms Size (SIZE), Profitability (ROA), and Leverage (DER) have an influence on Corporate Social Responsibility (CSR). Keywords : Firm Size (SIZE), Profitability (ROA), Leverage (DER), Corporate Social Responsibility (CSR)
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 16 Nov 2022 07:17 | ||||||||
| Last Modified: | 16 Nov 2022 07:17 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8860 |
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