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PENGARUH PROFITABILITAS, JUMLAH KEPEMILIKAN ASING, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

HIKMAH, NOER (2021) PENGARUH PROFITABILITAS, JUMLAH KEPEMILIKAN ASING, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Pengaruh Profitabilitas, Jumlah Kepemilikan Asing, Leverage, Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) ini adalah judul skripsi Noer Hikmah (5552160134), mahasiswa Universitas Sultan Ageng Tirtayasa Fakultas Eknonomi dan Bisnis jurusan Akuntansi (Akuntansi Manajemen) dibawah bimbingan Prof. Dr. Imam Abu Hanifah, SE., AK., MM., CA selaku pembimbing I dan Mulyanah, SE., M.Si selaku pembimbing II. Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas, Jumlah Kepemilikan Asing, Leverage, Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR). Sampel dalam penelitian ini adalah 71 Perusahaan Manufaktur yang terdaftar di bursa efek indonesia tahun 2017-2019 dengan metode purposive sampling. Data yang digunakan dalam penelitian ini diperoleh dari laporan tahunan dan laporan keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (www.idx.co.id) selama periode 2017-2019 dan situs masingmasing perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah Metode Dokumentasi. Data dalam penelitian ini diolah menggunakan software SPSS (Statistical Product and Service Solution) versi 23. Hasil dari penelitian ini mengungkapkan bahwa Profitabilitas berpengaruh positif dan signifikan terhadap Corporate Social Responsibility sedangkan Jumlah Kepemilikan Asing, Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Corporate Social Responsibility.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorHanifah, Imam Abu197305262005011002
Thesis advisorMulyanah, Mulyanah198209152006042001
Additional Information: The Effect of Profitability, Total Foreign Ownership, Leverage, Company Size on Corporate Social Responsibility (CSR) Disclosures (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange) is the title of the thesis Noer Hikmah (5552160134), a student of Sultan Ageng Tirtayasa University Faculty of Economics and Business majoring in Accounting (Management Accounting) under the guidance of Prof. Dr. Imam Abu Hanifah, SE., AK., MM., CA as supervisor I and Mulyanah, SE., M.Si as supervisor II. This study aims to examine the effect of Profitability, Total Foreign Ownership, Leverage, Company Size on Corporate Social Responsibility (CSR) Disclosures. The sample in this study were 71 Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling method. The data used in this study were obtained from the annual reports and financial statements of Manufacturing Companies listed on the Indonesia Stock Exchange (www.idx.co.id) during the 2017-2019 period and the websites of each company. The analytical method used in this research is the Documentation Method. The data in this study were processed using SPSS (Statistical Product and Service Solution) version 23 software. The results of this study reveal that Profitability have a positive and significant effect on Corporate Social Responsibility while the Total Foreign Ownership, Leverage and Firm Size have no effect on Corporate Social Responsibility.
Uncontrolled Keywords: Profitability, Total Foreign Ownership, Leverage, Company Size, Corporate Social Responsibility (CSR) Profitabilitas, Jumlah Kepemilikan Asing, Leverage, Ukuran perusahaan, Corporate Social Responsibility (CSR)
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: 20 Dec 2022 10:16
Last Modified: 20 Dec 2022 10:16
URI: http://eprints.untirta.ac.id/id/eprint/18686

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