FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORRATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016

MARPAUNG, JUNI ANDRA (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORRATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016. Undergraduate thesis, UNIMED.

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Abstract

Masalah dalam penelitian ini adalah untuk mengetahui factor-faktor yang mempengaruhi perusahaan dalam mengungkapkan informasi Corporate Social Responsibility oleh perusahaan manufaktur pada tahun 2014-2016. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh Size, Profitabiltas, Leverage, dan Kepemilikan Manajerial terhadap Pengungkan Corporate Social Responsibility pada tahun 2014-2016. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 147 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling yang diperoleh sampel sebanyak 27 perusahaan. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diunduh dari www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi berganda dan pengujian hipotesis dengan menggunakan uji t dan uji F Hasil penelitian ini menunjukkan. Pertama, variabel size dan Profitabilitas memiliki pengaruh terhadap pengungkapan Corporate Social Responsibility dengan nilai signifikansi 0,004 dan 0,000. Hal ini menunjukkan bahwa Size dan Profitabilitas merupakan faktor-faktor yang dapat mempengaruhi perusahaan dalam mengungkapkan Informasi corporate social responsibility. Kedua, variabel Leverage dan Kepemilikan Manajerial tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility dengan nilai signifikansi 0,077 dan 0,225. Hal ini menunjukkan bahwa variabel laverage dan Kepemilikan Manajerial tidak mampu mempengaruhi menajemen untuk mengungkapkan informasi corporate social responsibility perusahaan. Kesimpulan penelitian, Size, Profitabilitas, Leverage, dan Kepemilikan Manajerial berpengaruh secara simultan terhadap pengungkapan CSR, namun secara parsial hanya variabel Size dan profitabilitas yang memiliki pengaruih terhadap pengungkapan Corporate Social Responsibility.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, NASIRWAN19680712 200112 1 002
Call Number: SK-2018 AKT 031
Keywords: SIZE, PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, PENGUNGKAPAN, CORPORATE SOCIAL RESPONSIBILITY
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD72 Economic growth, development, planning
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Aris Hadiana
Date Deposited: 17 Apr 2018 15:19
URI: http://digilib.unimed.ac.id/id/eprint/29792

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