Pratiwi, Elok Bakti (2021) Pengaruh size, leverage, dan profitabilitas terhadap pengungkapan csr pada perusahaan manufaktur subsektor barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini merupakan penelitian kuantitatif dengan tujuan untuk meneliti pengaruh variabel size, leverage dan profitabilitas terhadap pengungkapan Corporate Social Responsibility. Sampel yang digunakan pada penelitian ini berjumlah 24 perusahaan manufaktur subsektor barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019 yang dipilih menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan sistem aplikasi SPSS versi 26.0 dan tingkat signifikansi sebesar 5% atau 0,05. Hasil penelitian ini menunjukan bahwa (1) Size berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility (2) Leverage berpengaruh negatif dan tidak signifikan terhadap pengungkapan Corporate Social Responsibility (3) Profitabilitas berpengaruh positif terhadap pengungkapan Corporate Social Responsibility.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | size; leverage; profitabilitas; csr; return on asset; debt to equity ratio | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 8379 not found. | ||||||||
| Date Deposited: | 28 Feb 2021 08:30 | ||||||||
| Last Modified: | 16 Apr 2021 04:58 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/24454 |
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