Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017

Maulidiyah, Lutfiana (2019) Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Corporate Social Responsibility (CSR) could not be separated with the environment. CSR is the responsibility of business organization to involve in protecting environment and social welfare. In fact, many firms in Indonesia have already applied the disclosure of CSR. The objective of this research to identify the firm characteristics including the size of the board of commissioners, firm size, liquidity, leverage and profitability. This study uses financial statement and annual statement data of manufacturing firms during the period 2013-2017. The analysis technique used in this research was multiple linier regression analysis. The result of the analysis proved that the size of the board of commissioners, the liquidity variable has positive affect the corporate social responsibility and variable firm size, leverage, profitability has negatively affect the corporate social responsibility disclosure. Keywords : Corporate Social Responsibility Disclosure, size board commisioners, firm size, liquidity, leverage, profitability

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: 05 Sep 2019 07:22
Last Modified: 05 Sep 2019 07:22
URI: http://eprints.perbanas.ac.id/id/eprint/4417

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