pengaruh ukuran perusahaan, kepemilikan institusional, profitabilitas, leverage, dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility (csr) (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2014-2016)

Main Author: Gaol, Fiorentina Anabell Lumban
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2018
Subjects:
Online Access: http://kc.umn.ac.id/5607/1/FIORENTINA%20ANABELL%20LUMBAN%20GAOL%2014130210027.pdf
http://kc.umn.ac.id/5607/
Daftar Isi:
  • The purpose of this research is to obtain empirical evidence about the effect of firm size, institutional ownership, profitability, leverage and public share ownership towards corporate social responsibility disclosure. Corporate social responsibility is important because it has become an obligation of companies, especially companies that run their business activities in the field or related to natural resources. The population of this research is manufacturing companies that listed on Bursa Efek Indonesia (BEI). The sample of this research was selected by using purposive sampling method. Secondary data taken from annual report and financial statements of company. The data is analyzed by using multiple regression method. There are 52 manufacturer firms selected as sample that had been registered at BEI since 2014-2016. The result of this research are firm size, institutional ownership, and public share ownership have an effect towards corporate social responsibility disclosure. In this research profitability and leverage have no effect towards corporate social responsibility disclosure.