Pengaruh kinerja lingkungan, slack reources, media exposure dan sensitivitas industri terhadap pengungkapan corporate social responsibiltiy (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)

Wanti, Eli Kartika (2023) Pengaruh kinerja lingkungan, slack reources, media exposure dan sensitivitas industri terhadap pengungkapan corporate social responsibiltiy (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

Dalam kajian ini, pengujian dan analisis dilakukan bermaksud untuk memprediksi pengaruh keterkaitan antara variabel kinerja lingkungan, slack resources, media exposure, dan sensitivitas industri terhadap pengungkapan Corporate Social Responsibility. Kajian ini dilakukan menggunakan pendekatan kuantitatif dengan populasi perusahaan bidang manufaktur selama 2019-2021. Sampel diseleksi menggunakan teknik purposive sampling, di mana proses pengambilan sampel yang ditentukan dengan indikator tertentu. Sampel perusahaan yang digunakan sebanyak 35 dengan 3 tahun penelitian menjadi 105 data sampel emiten. Analisis berganda digunakan sebagai metode kajian ini dengan bantuan perangkat lunak SPSS versi 23. Hasil yang diperoleh pada riset ini menunjukkan bahwa pengungkapan CSR secara simultan dipengaruhi oleh variabel kinerja lingkungan, slack resources, media exposure, dan sensitivitas industri. Secara parsial Variabel slack resources memengaruhi pengungkapan Corporate Social Responsibility, sedangkan untuk variabel kinerja lingkungan, media exposure, dan sensitivitas industri tidak memengaruhi pengungkapan Corporate Social Responsibility. In this study, test and analyzes were carried out with the aim of predicting the effect of the association between environmental performance, slack resources, media exposure and industry sensitivity on the disclosure of corporate social responsibility. This study was conducted using a quantitative approach with a set of companie in the manufacturing sector for the 2019-2021 period. The sample was selected using a purposive sampling method, in which te sampling process is determined by certain indicators. The company sample used was 35 with 3 years of research to 105 issuer sample data. Multiple regression analysis was used as the method of this study with the help of SPSS version 23 software. The results obtained in this study indicate that CSR disclosure is simultaneously influenced by environmental performance, slack resources, media exposure, and industry sensitivity variabels. Partially, the slack resources variable infuences the CSR disclosure, while for environmental performance, media exposure, and sensitivity industry variabels do not affect the CSR disclosure.

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata Kunci : Kinerja Lingkungan, Slack Resources, Media Exposure, Sensitivitas Industri, dan Pengungkapan Corporate Social Responsibility Keywords : Environmental Performance, Slack Resources, Media Exposure, Industry Sensitivity, and Corporate Social Responsibility Disclosure
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 Eli Kartika Wanti UWKS
Date Deposited:	15 Mar 2023 04:24
Last Modified:	15 Mar 2023 04:24
URI:	http://erepository.uwks.ac.id/id/eprint/13923

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