PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

ALMAJID, YULISIA GIAN (2021) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aimed to determine the effect of managerial ownership, institutional ownership, firm size, and leverage. The sample used is a mining company listed on the Indonesia Stock Exchange in 2017-2019. The sample selection in this study was carried out by purposive sampling and obtained 51 data. This study's data analysis techniques were descriptive statistics, classical assumption tests, and multiple regression analysis. The analysis results show that partially managerial ownership has a negative effect on CSR disclosure; while institutional ownership does not affect CSR disclosure. Then, company size has a positive effect on CSR disclosure, while leverage has a negative effect on CSR disclosure.

Item Type: Thesis (S1)
Uncontrolled Keywords: Managerial ownership, institutional ownership, company size, leverage, CSR disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 15 May 2023 08:40
Last Modified: 15 May 2023 08:40
URI: https://repository.ump.ac.id:80/id/eprint/15608

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