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UEU » Journal » Manajemen Posted by [email protected] at 10/02/2021 09:02:52 • 312 Views
MENGUKUR PENGARUH SIZE, ROA, TERHADAP
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI GO PUBLIKCreated by :
Roy Hisar ( 0321097003 ) Jaka Suharna Lukman Cahyadi
Subject: | CSR PERUSAHAAN | Alt. Subject : | CORPORATE SOCIAL | Keyword: | ROE MANUFAKTUR |
Description:
Penerapan Corporate Social Responsibility (CSR) dipandang sebagai sebuah
keharusan. Corporate Sosial Responsibility merupakan bentuk tanggung jawab
perusahaan terhadap lingkungannya bagi kepedulian sosial maupun tanggung
jawab lingkungan dengan tidak mengabaikan kemampuan dari perusahaan.
Tujuan penelitian ini adalah untuk menganalisis pengaruh Size, ROE terhadap
pengungkapan CSR. Dalam penelitian ini menggunakan rancangan penelitian
kausalitas. Metode pengambilan sampel yang digunakan adalah metode
purposive sampling. Populasi dalam Penelitian ini adalah Perusahaan
Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI periode
tahun 2016 � 2019 dengan jumlah sampel 54 perusahaan. Jenis penelitian yang
digunakan dalam penelitian ini yaitu penelitian kuantitatif. Hasil yang diperoleh
dari penelitian ini adalah terdapat pengaruh secara simultan antara Size, ROE
terhadap pengungkapan CSR. Hasil lain dari penelitian ini jika dilihat secara
parsial adalah tidak terdapat pengaruh antara Size terhadap pengungkapan CSR.
Sedangkan ROE berpengaruh positif secara signifikan. Dari hasil penelitian
Adjusted R
2
diperoleh 25,9% variasi pengungkapan CSR dipengaruhi oleh
variabel Size, ROE sedangkan sisanya 74,1% dijelaskan oleh variabel lain diluar model penelitian
Alt. Description
The implementation of Corporate Social Responsibility (CSR) is seen as a
necessity. Corporate Social Responsibility is a form of corporate responsibility
towards its environment for social care and environmental responsibility without
neglecting the capabilities of the company. The purpose of this study was to
analyze the effect of Size, ROE on CSR disclosure. In this study using a causality
research design. The sampling method used was purposive sampling method.
The population in this study is the Food and Beverage Sub-Sector Manufacturing
Companies listed on the IDX for the period 2016 - 2019 with a sample size of 54
companies. This type of research used in this research is quantitative research.
The results obtained from this study are that there is a simultaneous influence
between Size, ROE on CSR disclosure. Another result of this study, if seen
partially, is that there is no influence between Size on CSR disclosure.
Meanwhile, ROE has a significant positive effect. From the results of the
Adjusted R2 study, it was found that 25.9% of the variation in CSR disclosure
was influenced by the variables Size, ROE, while the remaining 74.1% was
explained by other variables outside the research model.
Date Create | : | 10/02/2021 | Type | : | Text | Format | : | pdf | Language | : | Indonesian | Identifier | : | UEU-Journal-11_0798 | Collection ID | : | 11_0798 |
Source : Forum Ilmiah Volume 17 Nomor 3 September 2020
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/mengukur-pengaruh-size-roa-terhadappengungkapan-corporate-social-responsibility-csr--pada-perusahaan-manufaktur-yang-terdaftar-di-bei--go-publik-18171.html
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