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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 04/12/2019 15:05:52 • 325 Views
PENGARUH PROFITABILITAS, LEVERAGEDAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2018Created by :
CITRA RAMADANTI ( 201512077 )
Subject: | PERUSAHAAN KEUANGAN CITRA | Alt. Subject : | COMPANY FINANCE IMAGE | Keyword: | PROFITABILITAS LEVERAGE SOCIAL RESPONSIBILITY |
Description:
Teori yang digunakan dalam penelitian ini adalah teori Stakeholder, teori Legitimasi, Teori kontrak sosial dan teori ekonomi politik. Sampel penelitian sebanyak 33 perusahaan pertambangan di Bursa Efek Indonesia (BEI) periode 2015-2018 dengan metode purposive sampling. Teknik analisis yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa (1) profitabilitas berpengaruh positif pada pengungkapan Corporate Social Responsibility yang menunjukkan bahwa semakin besar proftabilitas perusahaan maka perusahaan berkewajiban untuk mengungkapkan Corporate Social Responsibility, (2) Leverage berpengaruh negatif terhadap Corporate Social Responsibility, sehingga perubahan Leverage tidak mempengaruhi tinggi rendahnya pengungkapan corporate social responsibility. (3) ukuran perusahaan berpengaruh negative pada pengungkapan Corporate Social Responsibility yang menunjukkan Ukuran Perusahaan tidak mempengaruhi tinggi rendahnya pengungkapan corporate social responsibility.
Contributor | : |
- Dr.Sudarwan,Akt,M.Acc,CIA,CSSA,CRMA
| Date Create | : | 04/12/2019 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201512077 | Collection ID | : | 201512077 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2019
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-profitabilitas-leveragedan-ukuran-perusahaan-terhadap-corporate-social-responsibility-pada-perusahaan-pertambangan-yang-terdaftar-di-bursa-efek-indonesia-bei-tahun-20152018-13881.html
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