Hutabarat, Jeremya Ezron Steven (2021) Pengaruh karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini membahas Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility. Karakteristik perusahaan merupakan variable independen dalam penelitian ini, diproksikan oleh profitabilitas, leverage, likuiditas, loss dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah pengungkapan corporate social responsibility yang diukur dengan index Global Report Initiative G4 yang mencakup 91 indikator. Objek penelitian merupakan perusahaan manufaktur di sektor konsumsi dan aneka industri periode 2017-2019 yang tercatat di Bursa Efek Indonesia (BEI). Sampel yang diambil dalam penelitian ini sebanyak 249 sampel dengan metode Purposive Sampling, Hasil dari penelitian ini adalah (1) profitabilitas berpengaruh negative terhadap pengungkapan csr. (2) size berpengaruh positif terhadap pengungkapan csr. (3) leverage berpengaruh positif terhadap pengungkapan CSR. (4) likuiditas berpengaruh negatif terhadap pengungkapan CSR. (5) loss berpengaruh negatif terhadap pengungkapan CSR. Kata Kunci : Corporate Social Responsibility, profitabilitas, leverage, likuiditas, ukuran perusahaan (size), loss, purposive sampling.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | Corporate Social Responsibility; profitabilitas; leverage; likuiditas, ukuran perusahaan (size); loss; purposive sampling | ||||||||
| 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 3592 not found. | ||||||||
| Date Deposited: | 08 Jul 2021 01:46 | ||||||||
| Last Modified: | 08 Jul 2021 01:46 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/40413 |
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