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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 26/03/2021 14:07:03 • 275 Views
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN
PERTAMBANGAN YANG TERDAFTAR DI
BURSA EFEK INDONESIA TAHUN 2014-2018Created by :
Maryati ( 20170102311 )
Subject: | TANGGUNG JAWAB SOSIAL PERUSAHAAN | Alt. Subject : | CORPORATE SOCIAL RESPONSIBILITY | Keyword: | Corporate Social Responsibility profitabilitas
Leverage |
Description:
Penelitian ini bertujuan untuk menganalisis pengaruh variabel Profitabilitas dan Leverage terhadap pengungkapan Corporate Social Responsibility pada perusahaan pertambangan batu bara tahun 2014-2018. Profitabilitas diukur dari ROE dan leverage diukur dari DER, sedangkan pengungkapan tanggung jawab sosial perusahaan diukur dari peraturan BAPEPAM No.VIII G.2 dengan78 item.
Metode yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini 16 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari total populasi 48 perusahaan. Jenis data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linier berganda.
Hasil penelitian menunjukkan bahwa secara simultan variabel profitabilitas dan leverage berpengaruh secara signifikan terhadap pengungkapan Corporate Social Responsibility. Secara parsial Profitabilitas berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility., sedangkan Leverage tidak berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility perusahaan.
Contributor | : |
- Adrie Putra,SE.,MM
| Date Create | : | 26/03/2021 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20170102311 | Collection ID | : | 20170102311 |
Source : Undergraduate Theses of Economic Departement
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2021 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-profitabilitas-dan-leverage-terhadap-pengungkapan-corporate-social-responsibility-pada-perusahaanpertambangan-yang-terdaftar-dibursa-efek-indonesia-tahun-20142018-19522.html
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