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) |
---|---|
Creators: | Creators NIM Email ORCID Wardhani, Jacqueline Vania NIM01220150012 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Patricia, Luky UNSPECIFIED UNSPECIFIED Thesis advisor Karundeng, Frandy E. F UNSPECIFIED UNSPECIFIED |
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 |
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 |