PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP PROFITABILITAS

ISWAHYUDI, M. (2015) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP PROFITABILITAS. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Corporate Social Responsibility (CSR) is a program that aims to protect and improve the well-being of society as a whole. Disclosure of Corporate Social Responsibility (CSR) can be affected by several factors, one of which is firm characteristics. This study aims to determine the influence of company size, leverage, and listing age on the disclosure of Corporate Social Responsibility, and the influence of disclosure of Corporate Social Responsibility on ROA (Return on Assets). This research is the use of quantitative approaches. The data used in this research is secondary data which are the financial statements of the company mining in 2010-2012 to variable company size, leverage, listing age, while the profitability variable using the mining company's financial statements in 2011-2013, where the collection of data retrieved through the website (www.idx.co.id) or the company's website. The data analysis technique used is multiple linear regression analysis. The results in this study can be concluded that: (1) There is an influence of company size on the disclosure of Corporate Social Responsibility; (2) There is no influence of leverage on the disclosure of Corporate Social Responsibility; (3) There is no influence of listing age on the disclosure of Corporate Social Responsibility; (4) There is no influence of disclosure of Corporate Social Responsibility on ROA (Return on Assets) at a mining company listed on the Stock Exchange in 2011-2013. Keywords : company size, leverage, listing age, corporate social responsibility, profitability.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DIO EKA PRAYITNO
Date Deposited: 06 Apr 2017 06:43
Last Modified: 06 Apr 2017 06:43
URI: http://eprints.perbanas.ac.id/id/eprint/686

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