Pengaruh Ukuran Perusahaan, Faktor Fundamental, dan Good Corporate Governance terhadap Pengungkapan CSR Perusahaan LQ45

Isnawati, Novi Indah (2019) Pengaruh Ukuran Perusahaan, Faktor Fundamental, dan Good Corporate Governance terhadap Pengungkapan CSR Perusahaan LQ45. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of firm size, leverage, profitability, liquidity, managerial ownership, board size and institutional ownership. In this study the population used is the company that publishes sustainability reports on LQ45 companies. The sampling technique in this study used purposive sampling, namely the selection of samples with certain criteria and obtained a sample of 76 LQ45 companies during the 2014-2018 period. The test results show that leverage has a negative effect on CSR disclosure. While firm size, profitability, liquidity, managerial ownership, board size and institutional ownership have no effect on CSR disclosure.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NOVI INDAH ISNAWATI
Date Deposited: 11 Oct 2019 04:11
Last Modified: 15 Oct 2019 08:24
URI: http://eprints.perbanas.ac.id/id/eprint/4896

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