Pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap pengungkapan corporate social responsibility (studi empiris pada perusahaan manufaktur yang terdaftar di BEI)

Wijayanti, Indah Laila (2018) Pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap pengungkapan corporate social responsibility (studi empiris pada perusahaan manufaktur yang terdaftar di BEI). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT The purpose of this research is to identify and analyze the effect of firm size, profitability and leverage on corporate social responsibility disclosure (CSR) on manufacturing companies listed on BEI in 2014-2016 in a row. This study uses a quantitative approach. Based on the purposive sampling technique, 48 samples were taken from 51 samples obtained, 3 of which did not reveal the social responsibility of the company. The analysis model used in this research is multiple linear regression analysis. The implications of this study are to provide information to the company and on the importance of corporate social responsibility (CSR) program implementation for the company, which in this analysis can be seen from the annual report that has been published every year, of the financial statements and of the total assets of the company to be calculated using natural log formulas. The result of hypothesis test shows that firm size has a significant effect on corporate social responsibility (CSR) disclosure. While Return On Equity Ratio (ROE) and Debt to Equity Ratio (DER) have no significant effect to disclosure of corporate social responsibility (CSR). in order to awaken a sense of awareness and awareness to pay more attention to the welfare of society and create better environmental conditions, the company is expected to further increase its attention to the condition of the environment and surrounding communities so that the company can obtain a good image in the eyes of society and create conducive environment conditions and mutual profitable for others. Keywords: Company size, ROE, DER and CSR

Item Type: Thesis (Other)
Uncontrolled Keywords: Company size, ROE, DER and CSR
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 04 Apr 2018 07:34
Last Modified: 04 Apr 2018 07:34
URI: http://erepository.uwks.ac.id/id/eprint/735

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