Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2013-2016 Dengan Menggunakan Islamic Social Reporting (ISR) Index Sebagai Tolok Ukur

Nugroho, Ari and , Drs. Wahyono, Ak, MA (2019) Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2013-2016 Dengan Menggunakan Islamic Social Reporting (ISR) Index Sebagai Tolok Ukur. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This studyaims to anelyze the factors that influence the disclosure of Corporate Social Responbility on manufacturing companies incorporated in the Jakarta Islamic Index (JII) by using the Islamic Social Reporting index as a benchmark. Factor used include profitability, type of industry, company size, and leverage. The measurement of Corporate Social Responbility is based on the Islamic Social Reporting index which can be seen from company’s report. The population in this study is a manufacturing company incorporated in the Jakarta Islamic Index (JII) during the period 2013-2016. Sampling technique using purposive sampling method and acquiered 60 companies to be sampled. Data analysis was done by classical assumtion test using multiple regression method using SPSS 23.0 program.Multiple regression test result show that profitability and leverage affect the disclosure of Corporate Social Responbility. While the type of industry and company size have no effect on the disclosure of Corporate Social Responbility.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	pengungkapan corporate social responbility, profitabilitas, jenis industri,ukuran perusahaan, dan leverage.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ARI NUGROHO
Date Deposited:	18 May 2019 03:57
Last Modified:	18 May 2019 03:57
URI:	http://eprints.ums.ac.id/id/eprint/73490

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