Pengaruh Tingkat Leverage, Profitabilitas, dan Size Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

Rectavio, Raditya Taruna (2018) Pengaruh Tingkat Leverage, Profitabilitas, dan Size Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine, analyze and examine the effect of leverage, profitability, and firm size on corporate social responsibility disclosure for mining companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2012-2016. Of the 44 listed companies, only 21 companies met the criteria of the research sample that had been determined. Analysis techniques in this study are classical assumption tests, testing hypotheses using multiple regression analysis using SPSS 23 for windows. The results show that the firm size has a significant effect on the corporate social responsibility disclosure and has a negative relationship. While leverage and profitability does not affect the corporate social responsibility disclosure and has a negative relationship. The result of testing the coefficient of determination shows that the level of leverage, profitability, and size of the company has an effect of 14.7% on corporate social responsibility disclosure to mining companies listed on the Stock Exchange in 2012-2016. Keywords : Leverage, Profitability, Firm Size, Corporate Social Responsibility Disclosure

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 22 Nov 2019 03:13
Last Modified: 22 Nov 2019 03:13
URI: http://eprints.perbanas.ac.id/id/eprint/4372

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