Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Ukuran Dewan Komisaris Dan Kepemilikan Institusional Terhadap Pengungkapan Corporate Social Responsibility (CSR)

Wibowo, Tetantri Amanda (2019) Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Ukuran Dewan Komisaris Dan Kepemilikan Institusional Terhadap Pengungkapan Corporate Social Responsibility (CSR). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine the effect of company size, leverage, profitability, size of the board of commissioners and institusional ownership on disclosure of corporate social responsibility. The research population was manufacturing companies listed on the Indonesia Stock Exchange in 2013 to 2017. The sample selection method used a purposive sampling technique. The research sample used was 482 companies. The data analysis technique uses multiple regression. The results of this study indicate that profitability and size of the board of commissioners has a significant effect on the disclosure of corporate social responsibility. While the company size, leverage, and institutional ownership do not effect the disclosure of corporate social responsibility. Keywords : company size, leverage, profitability, size of the board of commissioners, institusional ownership and disclosure of corporate social responsibility.

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: 10 Sep 2019 04:24
Last Modified: 30 Oct 2019 08:30
URI: http://eprints.perbanas.ac.id/id/eprint/4468

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