PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Perusahaan Food and Beverages yang terdaftar di BEI periode 2010-2014)

ALIANSYAH, LUTFIYANA (2016) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Perusahaan Food and Beverages yang terdaftar di BEI periode 2010-2014). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research aims to give an overview the practice of the social responsibility information disclosure conducted food and beverage company listed on the Indonesian Stock Exchange and determine the effect of size, profitability, leverage, and firm age on corporate social responsibility disclosure This study used a quantitative approach and the population in this research is all the food and beverages company listed on the Indonesia Stock Exchange (2010-2014). The sample is obtained by using purposive sampling method, the data used total 12 companies. Data collection method used in this research was content analysis of social disclosures in corporate annual report. This study used multiple regression analysis as data analysis with SPSS 21.0 for windows. The results of this research indicate that company size and leverage influence the disclosure of social responsibility, but profitability and firm age does not effect the disclosure social responsibility. Keywords : corporate social responsibility disclosure, size, profitability, leverage, and firm age

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Jul 2017 02:39
Last Modified: 06 Jul 2017 02:39
URI: http://eprints.perbanas.ac.id/id/eprint/1603

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