Pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility = Firm’s Characteristics That Affect the Disclosure of Corporate Social Responsibility

Sandy, Sonny Perkasa (2019) Pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility = Firm’s Characteristics That Affect the Disclosure of Corporate Social Responsibility. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan untuk menguji pengaruh dari ROA, DER, Size dan PBV terhadap pengungkapan Corporate Social Responsibility, studi dilakukan pada perusahaan yang mengungkapkan pelaporan keberlanjutan GRI G4 yang terdaftar di BEI periode 2013-2017. Penelitian ini menggunakan 20 sampel perusahaan dengan jangka waktu 5 tahun, sehingga total sampel yang digunakan adalah 100 sampel. Data perusahaan sampel diolah menggunakan SPSS. Hasil yang diperoleh pada penelitian ini adalah ROA berpengaruh positif signifikan terhadap pengungkapan CSR, DER berpengaruh positif tidak signifikan terhadap pengungkapan CSR, Size berpengaruh negatif signifikan terhadap pengungkapan CSR dan PBV berpengaruh negatif tidak signifikan terhadap pengungkapan CSR.

Item Type:	Thesis (Bachelor)
Creators:	Creators NIM Email ORCID Sandy, Sonny Perkasa NIM00000015183 UNSPECIFIED UNSPECIFIED
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Haryanto, Melinda NIDN0311057802 UNSPECIFIED
Uncontrolled Keywords:	Corporate social responsibility; Profitability; Leverage; Size; Price to book value
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
Depositing User:	Users 9 not found.
Date Deposited:	13 Mar 2021 18:03
Last Modified:	07 Mar 2024 06:25
URI:	http://repository.uph.edu/id/eprint/29033

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