Pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility

DETAIL KOLEKSI

Pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility

Oleh : Hennika Safitri

Info Katalog

Nomor Panggil : 2017_TA_AK_023131253

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Titik Aryati

Pembimbing 2 : Shafrani Dizar

Subyek : Financial statement analysis;Time budget pressure disclosure of corporate social responsibility (csr) within annual report

Kata Kunci : industry type, firm size, profitability, growth and corporate social responsibility disclosure (csr)

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2017_TA_AK_023131253_Halaman-judul.pdf
2.	2017_TA_AK_023131253_Bab-1.pdf	12
3.	2017_TA_AK_023131253_Bab-2.pdf
4.	2017_TA_AK_023131253_Bab-3.pdf
5.	2017_TA_AK_023131253_Bab-4.pdf
6.	2017_TA_AK_023131253_Bab-5.pdf
7.	2017_TA_AK_023131253_Daftar-pustaka.pdf
8.	2017_TA_AK_023131253_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan terhadap pengungkapan corporate social responsibility (CSR) dari perusahaan manufaktur diIndonesia. Karakteristik perusahaan yang digunakan dalam penelitian ini merupakanvariabel independen seperti tipe industri, size yang diukur dengan total asset yangdikuasai perusahaan, profitabilitas yang diproksikan dengan Return On Asset (ROA),dan pertumbuhan penjualan (growth) perusahaan. Sedangkan variabel dependendalam penelitian ini yaitu pengungkapan corporate social responsibility (CSR).Sampel yang digunakan pada penelitian adalah 28 perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia selama tahun 2014-2016. Penelitian inimenggunakan metode purposive sampling untuk menentukan sampel. Analisis datadilakukan dengan uji asumsi klasik dan pengujian hipotesis digunakan metoderegresi linear berganda.Hasil penelitian ini menunjukkan bahwa (1) tipe industri tidak berpengaruh terhadap pengungkapan corporate social responsibility (CSR); (2) ukuran perusahaanberpengaruh positif dan signifikan terhadap pengungkapan corporate socialresponsibility (CSR); (3) profitabilitas tidak berpengaruh terhadap pengungkapan corporate social responsibility (CSR); dan (4) growth berpengaruh positif dansignifikan terhadap pengungkapan corporate social responsibility (CSR).

T his study aimed to examine the influence of firm characteristics towards the disclosure of corporate social responsibility (CSDI) of manufacturing companie in Indonesia. The firm characteristic factors that used in this study as a independentvariabel such as industry type, profitability, firm size, and growth. While thedependent variable in this study is disclosure of corporate social responsibility(CSR).The sample used in this study were 28 manufacturing companies listed in Indonesia Stock Exchange during the years 2014-2016. This study used purposive sampling method to determine the sample. Data analysis was performed with classical assumption and hypothesis testing with multiple linear regression method.The results of this study indicate that : (1) industry type is has no effect on corporatesocial responsibility (CSR); (2) firm size has a positive and significant effect oncorporate social responsibility disclosure (CSR); (3) profitability is has no effect oncorporate social responsibility disclosure; and (4) growth has a positive and significant effect on corporate social responsibility.