ADINIA, ANISSA CITA (2024) PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2019. Other thesis, UPN Veteran Yogyakarta.
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Abstract
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PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS
TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)
(Pada perusahaan pertambangan yang terdaftar di bursa efek indonesia
(BEI) periode tahun 2016-2019)
ANISSA CITA ADINIA
142170071
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI BISNIS UPN “VETERAN” YOGYAKARTA
ABSTRAK
Corporate Social Responsibility ( CSR) adalah program tanggung jawab
sosial perusahaan atas dampak dari operasi perusahaan yang merupakan tindakan
etis perusahaan. Program sudah bersifat mandatori, namun kasus rendahnya masih
sering terjadi. Tujuan penelitian ini adalah untuk menguji dan mengukur pengaruh
profitabilitas, leverage, dan likuiditas terhadap disclosure. Jenis penelitian ini
adalah penelitian kuantitatif metode asosiatif. Populasi penelitian ini yaitu
perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-
2019. Penentuan sampel menggunakan metode purposive sampling. Jumlah sampel
sebanyak 37 perusahaan. Jumlah data yang diteliti yaitu 148 data berupa laporan
tahunan perusahaan sampel. Teknik analisis regresi linear berganda dengan alat uji
SPSS versi 25 digunakan dalam penelitian ini. Hasil penelitian ini menunjukan
bahwa likuiditas, profitabilitas dan leverage berpengaruh terhadap CSR.
Kata kunci: Profitabilitas, leverage, likuiditas dan CSR
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THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND LIQUIDITY
ONPENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ( CSR)
DISCLOSURE
(In mining companies listed on the Indonesian Stock Exchange (BEI) for the
2016-2019 period)
ANISSA CITA ADINIA
142170071
ACCOUNTING STUDY PROGRAM
FACULTY OF BUSINESS ECONOMICS UPN “VETERAN” YOGYAKARTA
ABSTRACT
Corporate Social Responsibility (CSR) is a PENGUNGKAPAN
CORPORATE SOCIAL RESPONSIBILITY program for the impact of company
operations which is the company's ethical actions. programs are mandatory, but
cases of low disclosure still occur frequently. The aim of this research is to test and
measure the influence of profitability, leverage and liquidity on disclosure. This
type of research is quantitative research using associative methods. The population
of this research is mining companies listed on the Indonesia Stock Exchange for the
2016-2019 period. Determination of the sample using the purposive sampling
method. The total sample was 37 companies. The amount of data studied was 148
data in the form of annual reports of sample companies. Multiple linear regression
analysis techniques with the SPSS version 25 test tool were used in this research.
The results of this research show that liquidity, profitability and leverage influence
CSR.
Keywords: Profitability, leverage, liquidity and CSR
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Profitability, leverage, liquidity and CSR |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 09 Jul 2024 02:59 |
| Last Modified: | 09 Jul 2024 02:59 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/40188 |
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