Wardhani, Jacqueline Vania (2018) Pengaruh ukuran perusahaan, profitabilitas, leverage, dan kepemilikan manajemen terhadap tingkat pengungkapan corporate social responsibility (csr) (studi empiris pada perusahaan pertambangan yang terdaftar di bei tahun 2014-2017). Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Aktivitas dan pengungkapan CSR oleh perusahaan telah diatur dalam UU No. 40 Tahun 2007 tentang Perseroan Terbatas. Disebutkan bahwa perusahaan wajib melakukan dan mengungkapkan kegiatan CSR, terutama perusahaan yang kegiatan usahanya dibidang yang berkaitan dengan sumber daya alam seperti perusahaan pertambangan. Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, dan kepemilikan manajemen terhadap tingkat pengungkapan CSR perusahaan pertambangan yang terdaftar di BEI pada periode 2014-2017. Data yang dikumpulkan merupakan data sekunder yang berupa laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian berjumlah sepuluh perusahaan dengan periode pengamatan empat tahun. Metode yang digunakan dalam penelitian merupakan metode regresi linear berganda menggunakan program SPSS 22.0. Hasil dari penelitian menunjukkan bahwa (1) ukuran perusahaan berpengaruh positif terhadap tingkat pengungkapan CSR, (2) profitabilitas dan leverage tidak berpengaruh terhadap tingkat pengungkapan CSR, (3) kepemilikan manajemen berpengaruh negatif terhadap tingkat pengungkapan CSR. Penelitian dapat memberikan kontribusi bagi beberapa pihak, yaitu peneliti selanjutnya, perusahaan, kreditor, investor, serta pemerintah / The Government has regulated CSR activities through Law no. 40 Year 2007 regarding Limited Liability Company. Mentioned that the company must perform and disclose CSR activities, especially companies that related to natural resources such as mining companies. The objective is to know the effect of company size, profitability, leverage, and management ownership on the level of CSR disclosure of mining companies listed on BEI during the period of 2014-2017. Using secondary data from annual report and financial report. The samples sums up to a total of ten companies with a four-year observation period, resulting in a total of 40 observational data. The method used in this research is multiple linear regression using SPSS 22.0 program. The result of the research shows that (1) firm size has positive effect on CSR disclosure level, (2) profitability and leverage has no effect on CSR disclosure level; (3) management ownership negatively affect CSR disclosure level. This finding contributes to the future research, companies, creditors, investors, and government
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | ukuran perusahaan; profitabilitas; leverage; kepemilikan manajemen; tingkat pengungkapan CSR perusahaan pertambangan; firm size; profitability; leverage; management ownership; CSR disclosure level; mining companies | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 25 May 2022 08:10 | ||||||||||||
Last Modified: | 25 May 2022 08:10 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47508 |
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