PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN – Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015

Yanti, Martha (2017) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN – Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Masters thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

Corporate organizations as legal entities are obligied to be responsible for every activies of the company, which is related to the environment, employees, and society as a company’s step to prevent threats to the company’s future. Corporate social responsibility is a commitment for a sustainable economic development of the company to improve all aspects of the company’s operations in accordance with applicable laws and regulations and norms that are consistently applicable in society.social responsibility disclosure is one confirmation of responsibility and the evidence of the company’s contribution to the stakeholders. The aim of this was to determine the effect of firm size, profitability, leverage, and foreign ownership to corporate social responsibility disclosure index in manufacturing companies listed on the Indonesia Stock Exchange. The population on this research were all manufacturing firm listed in Indonesia Stock Exchange (IDX) during the period of 2011-2015. Total sample in this research were 31 firms that selected with purposive sampling technique. Analysis regression ofpanel data in this study conducts Eviews 9.0. The data analysis technique used was Robust Regression or Robust Least Square. Result of this analysis simultaneous showed thatfirm size, profitability, leverage, and foreign ownershiphave a significant influence to corporate social responsibility disclosure index. Result of this analysis partial showedfirm size, profitability, and foreign ownershiphavepositive influence to corporate social responsibility disclosure index, while leverage have no influence to the corporate social responsibility disclosure index. Keywords:CSR,corporate social responsibility, disclosure, firm size, profitability, leverage,foreign ownership.

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	14 Oct 2022 02:53
Last Modified:	14 Oct 2022 02:53
URI:	http://repository.untar.ac.id/id/eprint/37396

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