UNSPECIFIED (2021) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah variabel Ukuran Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Perusahaan berpengaruh secara simultan maupun parsial terhadap Pengungkapan Corporate Social Responsibility, dan untuk mengetahui apakah Kepemilikan Institusional mampu memoderasi hubungan antara Ukuran Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sejalan dengan penelitian ini, penelitian ini dilakukan dengan menggunakan metode purposive sampling dengan menggunakan aplikasi SPSS 25, artinya sampel dalam penelitian ini dipilih berdasarkan kriteria tertentu. Sampel dalam penelitian ini dari tahun 2017-2019 berjumlah 16 perusahaan. Teknik pengumpulan data menggunakan data sekunder. Dalam penelitian ini, data sekunder diperoleh dari laporan tahunan perusahaan-perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Berdasarkan hasil uji signifikansi secara parsial dengan uji t, variabel bebas Ukuran Perusahaan berpengaruh negatif tetapi signifikan terhadap Pengungkapan Corporate Social Responsibility, Profitabilitas dan Pertumbuhan perusahaan tidak berpengaruh terhadap Pengungkapan Corporate Social Responsibility sementara Leverage berpengaruh positif dan signifikan terhadap Pengungkapan Corporate Social Responsibility pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Dan Kepemilikan Institusional sebagai variabel moderasi mampu memperkuat hubungan Ukuran Perusahaan dan memperlemah hubungan Leverage terhadap Pengungkapan Corporate Social Responsibility, sedangkan variabel Kepemilikan Institusional tidak dapat memoderasi Profitabilitas dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2017-2019.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Hanifah, Imam Abu 197305262005011002 Thesis advisor Fitriyani, Fara 198409162008122001
Additional Information:	This study aims to find out whether the variables of Firm Size, Profitability, Leverage, and Growth of the Firm affect simultaneously or partially on Corporate Social Responsibility Disclosure, and to find out if Institutional Ownership is able to moderate the relationship between Frim Size, Profitability, Leverage, and Growth of the Firm to Corporate Social Responsibility Disclosure in LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. In line with this study, this study was conducted using purposive sampling method using SPSS 25 application, meaning that the samples in this study were selected based on certain criteria. Samples in this study from 2017-2019 amounted to 16 companies. Data collection techniques use secondary data. In this study, secondary data was obtained from the annual report of LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Based on the results of the study, the results of the test of significance simultaneously with the F test, Firm Size, Profitability, Leverage, and Growth of the Firm, jointly or simultaneously, have a significant effect on corporate social responsibility disclosure in LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Based on the results of partial significance test with t test, free variable Firm Size negatively but significantly affects Corporate Social Responsibility Disclosure, Profitability and Growth of the Firm has no effect on Corporate Social Responsibility Disclosure while Leverage positively and significantly affects Corporate Social Responsibility Disclosure on LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. And Institutional Ownership as a moderating variable is able to strengthen the Relationship of Firm Size and weaken Leverage relationship to Corporate Social Responsibility Disclosure, while institutional ownership variable cannot moderate profitability and growth of the Firm to corporate social responsibility disclosure in LQ-45 companies listed on Indonesia Stock Exchange in 2017-2019.
Uncontrolled Keywords:	corporate social responsibility disclosure, firm size, profitability,leverage, growth of the firm, and institutional ownership. pengungkapan corporate social responsibility, ukuran perusahaan, profitabilitas, leverage, pertumbuhan perusahaan, dan kepemilikan institusional.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	19 Dec 2022 08:57
Last Modified:	19 Dec 2022 08:57
URI:	http://eprints.untirta.ac.id/id/eprint/18552

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