Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Leverage Pada Pengungkapan Corporate Social Responsibility

Mazaya Fathnin, Kunti and , Drs. Atwal Arifin, M.Si., Akt., CA (2020) Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Leverage Pada Pengungkapan Corporate Social Responsibility. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Abstract This study aims to determine the effect of profitability, company size, board size and leverage on the disclosure of Corporate Social Responsibility (CSR). The independent variables used in this study are profitability, company size, board size and leverage while the dependent variable in this study is Corporate Social Responsibility (CSR). This study replicates the research conducted by Yanti and Budiasih (2016). The population of this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 that publish sustainability reports. Data collected using the purposive sampling method, obtained 25 companies per year that meet the criteria. The total sample in this study was 75 samples. After going through the data processing stage there is 1 outlier sample data that must be excluded from the study sample, so that the number of samples used is 74 samples. Data analysis techniques used multiple linear regression. The results showed that the profitability and size of the board of commissioners influence CSR disclosure while company size and leverage have no effect on CSR disclosure. Keywords : corporate social responsibility disclosure, profitability, company size, board size, leverage.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	corporate social responsibility disclosure, profitability, company size, board size, leverage.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	KUNTI MAZAYA FATHNIN
Date Deposited:	11 Aug 2020 01:50
Last Modified:	11 Aug 2020 01:53
URI:	http://eprints.ums.ac.id/id/eprint/84433

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