Effect of size of company, leverage, and profitability on corporate social responsibility disclosure in company of consumer goods sector of manufacturing company listed in Indonesia Stock Exchange (IDX) 2016-2018

Andriyani, Jennie (2020) Effect of size of company, leverage, and profitability on corporate social responsibility disclosure in company of consumer goods sector of manufacturing company listed in Indonesia Stock Exchange (IDX) 2016-2018. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Corporate Social Responsibility (CSR) known as the company responsibility not only to shareholders, but also to stakeholders who involved in the company existence. CSR known as expression of company in terms of social, community, environmental, product liability, and employee safety. A good corporate social responsibility is when a company concerned for the environment to get public attention. Purpose of this study is to determine the effect of Size of Company, Leverage, Profitability on the disclosure of Corporate Social Responsibility on manufacturing companies listed on Indonesia Stock Exchange during the period of 2016-2018. Data collected from purposive sampling method, consists of 26 samples from consumer goods company. Data analysis techniques used multiple linear regression. The result of the analysis, has shown Size of Company has effect towards Corporate Social Responsibility disclosure, but Leverage and Profitability shows no effect on the corporate social responsibility./ Corporate Social Responsibility (CSR) dikenal sebagai tanggung jawab perusahaan tidak hanya untuk pemegang saham, tetapi juga untuk para pemangku kepentingan yang terlibat dalam keberadaan perusahaan. CSR dikenal sebagai ungkapan perusahaan dalam hal sosial, komunitas, lingkungan, kewajiban produk, dan keselamatan karyawan. Tanggung jawab sosial perusahaan yang baik adalah ketika perusahaan peduli terhadap lingkungan untuk mendapatkan perhatian publik. Tujuan penelitian ini adalah untuk mengetahui pengaruh Ukuran Perusahaan, Leverage, Profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Data dikumpulkan dari metode purposive sampling, terdiri dari 26 sampel dari perusahaan barang konsumen. Teknik analisis data menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa Ukuran Perusahaan berpengaruh terhadap pengungkapan Corporate Social Responsibility, tetapi Leverage dan Profitabilitas tidak berpengaruh terhadap tanggung jawab sosial perusahaan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Andriyani, JennieNIM00000028368jennieandriyani@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorJony, JonyNIDN0107088002UNSPECIFIED
Uncontrolled Keywords: size of company ; leverage ; profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 8751 not found.
Date Deposited: 16 Aug 2020 10:22
Last Modified: 17 Jan 2022 03:31
URI: http://repository.uph.edu/id/eprint/10152

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