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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 18/05/2017 15:38:37 • 500 Views
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAANCreated by :
YUNI UTAMI ( 201312058 )
Subject: | Profitabilitas Leverage Corporate Social Responsibility. | Alt. Subject : | Profitability Leverage Corporate Social Responsibility. | Keyword: | Profitabilitas Leverage Corporate Social Responsibility. |
Description:
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas dan leverage terhadap pengungkapan corporate social responsibility (CSR) perusahaan (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2011�2015). Profitabilitas diukur dari return on equity ratio, leverage diukur dari debt to equity ratio, dan corporate social responsibility diukur dari corporate social responsibility disclosure index.
Data yang digunakan adalah data perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama 5 tahun dari tahun 2011�2015 sebanyak 25 perusahaan dari total populasi 41 perusahaan. Pengambilan sampel dengan teknik purposive sampling. Jenis data adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linear berganda.
Hasil pengujian hipotesis menunjukkan bahwa secara simultan, profitabilitas dan leverage berpengaruh signifikan terhadap pengungkapan corporate social responsibility (CSR). Secara parsial, profitabilitas berpengaruh positif signifikan terhadap pengungkapan corporate social responsibility (CSR) sedangkan leverage berpengaruh negatif signifikan terhadap pengungkapan corporate social responsibility (CSR).
Contributor | : |
- Arrozi Adhikara
| Date Create | : | 18/05/2017 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201312058 | Collection ID | : | 201312058 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2017
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-profitabilitas-dan-leverage-terhadap-pengungkapan-corporate-social-responsibility-csr-perusahaan-8945.html
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UEU-Undergraduate-8945-ABSTRAK.pdf - 123 KB UEU-Undergraduate-8945-COVER.pdf - 110 KB UEU-Undergraduate-8945-DAFTAR GAMBAR.pdf - 80 KB UEU-Undergraduate-8945-DAFTAR ISI.pdf - 196 KB UEU-Undergraduate-8945-DAFTAR LAMPIRAN.pdf - 80 KB UEU-Undergraduate-8945-DAFTAR TABEL.pdf - 183 KB UEU-Undergraduate-8945-LAMPIRAN.pdf - 522 KB UEU-Undergraduate-8945-BAB_I.pdf - 515 KB
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1. UEU-Undergraduate-8945-BABII.pdf - 684 KB 2. UEU-Undergraduate-8945-BABIII.pdf - 489 KB 3. UEU-Undergraduate-8945-BABIV.pdf - 435 KB 4. UEU-Undergraduate-8945-BABV.pdf - 146 KB
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