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.
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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) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. 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 |
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