PERMATA, DIAN (2016) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI (2012-2014). Other thesis, UPN "Veteran" Yogyakarta.
|
Text
142120111_COVER.pdf Download (160kB) | Preview |
|
|
Text
142120111_HALAMAN PENGESAHAN.pdf Download (26MB) | Preview |
|
|
Text
142120111_DAFTAR ISI.pdf Download (194kB) | Preview |
|
|
Text
142120111_ABSTRAK.pdf Download (10kB) | Preview |
Abstract
ABSTRAK Isu Corporate Social Responsibility (CSR) atau tanggung jawab sosial telah menarik perhatian dunia. Penelitian untuk menganalisis pengaruh karakteristik perusahaan terhadap pengungkapan CSR sudah banyak dilakukan tetapi belum menunjukkan hasil yang konsisten. Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh profitabilitas, leverage, ukuran perusahaan, dan ukuran dewan komisaris terhadap corporate social responsibility disclosure. Sampel dalam penelitian ini adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014 yaitu sejumlah 32 perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasilnya menunjukkan bahwa profitabilitas dan ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan CSR. Sedangkan leverage dan ukuran perusahaan terbukti memengaruhi pengungkapan CSR. Kata kunci: profitabilitas, leverage, ukuran perusahaan, ukuran dewan komisaris, corporate social responsibility disclosure ABSTRACT The issue of Corporate Social Responsibility (CSR) has attracted worldwide attention. Research to analyze the effect of corporate characteristics on CSR disclosure has been done but have not shown consistent results. The purpose of this study was to clarify the effect of profitability, leverage, firm size, and the size of the board of commissioner to the corporate social responsibility disclosure. The population of this research are all of the real estate and property company listed on the Indonesia Stock Exchange in 2012-2014. The total sample of this research are 32 companies. The collection of research data used purposive sampling method. The analysis technique used are descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the profitability and the size of the board of commissioner do not affect the disclosure of CSR. While the leverage and firm size proven do. Keywords: profitability, leverage, firm size, the size of the board of commissioner, corporate social responsibility disclosure
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 16 Jun 2016 03:38 |
| Last Modified: | 16 Jun 2016 03:38 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3836 |
Actions (login required)
 |
View Item |