ANALISIS PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019)

RIZQIYA, SILVINA (2021) ANALISIS PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The research is aimed to find out the effect of size, profatibility and leverage on the corporate social responsibility disclosure. The data used in this research is secondary data in the form of annual reports. The population in this study is the mining company sector listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used was purposive sampling in order to obtain as many as 34 company samples with 4 years of observation so that 111 objects of observation were selected. The research has been carried out by using multiple linier regressions as the analysis technique and SPSS program. The result of the research show that company size as measured by natural log has a positive effect on the disclosure of corporate social responsibility, Meanwhile, profitability and leverage have no effect on the disclosure of corporate social responsibility as measured by using ROA and DER.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Company Size, Profitability, Leverage, disclosure of corporate social responsibility
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 18 Apr 2022 06:00
Last Modified: 18 Apr 2022 06:00
URI: https://repository.ump.ac.id:80/id/eprint/11461

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