PENGARUH UKURAN PERUSAHAAN (SIZE), PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016)
| Main Author: | Putri, Ari Fadhila |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38770/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38770/2/BAB%20I.pdf http://eprints.umm.ac.id/38770/3/BAB%20II.pdf http://eprints.umm.ac.id/38770/4/BAB%20III.pdf http://eprints.umm.ac.id/38770/5/BAB%20IV.pdf http://eprints.umm.ac.id/38770/6/BAB%20V.pdf http://eprints.umm.ac.id/38770/7/LAMPIRAN%20....pdf http://eprints.umm.ac.id/38770/ |
Daftar Isi:
- This research was aimed to examine the effect of the corporate size, profitability, and leverage toward the disclosure of corporate social responsibility. The disclosure of CSR was measured by using disclosure score of Global Reporting Initiative (GRI-4), the size was measured by the amount of assets, the profitability measured by ROA, while DER was used to measure leverage. This research used 67 manufacturing companies which registered in Indonesia Stock Exchange (IDX) 2016 as the sample of this research. In this research, multiple linier regression was used as the technique of the data analysis. The result of this study showed that the corporate size, profitability and leverage simultaneously had an effect toward corporate social responsibility disclosure. Partially, the corporate size took a positive effect toward corporate social responsibility disclosure, the profitability took a positive effect toward corporate social responsibility disclosure, and the leverage took effect toward corporate social responsibility disclosure.