ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris Perusahaan Non Keuangan di Bursa Efek Indonesia)

M. MONICA DAMAYANTI, MONICA DAMAYANTI (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris Perusahaan Non Keuangan di Bursa Efek Indonesia). Skripsi thesis, IIB DARMAJAYA.

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Abstract

ANALYSIS OF FACTORS AFFECTING CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN THE COMPANY ANNUALFINANCIAL REPORT (An Empirical Study of Non-Financial Companies in the Indonesia Stock viii Exchange) By: M. MONICA DAMAYANTI ABSTRACT The objective of this study was to obtain empirical evidence on the analysis of factors affecting the Corporate Social Responsibility disclosure in the company annual financial statements. The dependent variable of this study was Corporate Social Responsibility and the independent variables of this study Company Size, Profitability, Leverage, Board of Commissioners Size, and Managerial Share Ownerships. The sample used in this study was non-financial companies listed on the Indonesia Stock Exchange in the period of 2013-2015. The sampling technique was determined by purposive sampling method; while, the analytical method was multiple linear regression with SPSS V.20 tool. The result of this study was that Company Size had the significance effect by 0.357, Profitability had the significance effect by 0.133, Leverage had the significance effect by 0.377, Board of Commissioners Size had the significance effect by 0.000, and Managerial Ownership had the significance effect by 0.618. Therefore, it was concluded that the Board of Commissioners size affected the Corporate Social Responsibility disclosure; while, Company Size, Profitability, Leverage, and Managerial Share Ownership affected on Corporate Social Responsibility the disclosure. Keywords: Corporate Social Responsibility, Company Size, Profitability, Leverage, Size of Board of Commissioners, Managerial Share Ownership

Item Type: Thesis (Skripsi)
Subjects: 600 Teknologi - Ilmu terapan > 650 Manajemen
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: saring saring saring
Date Deposited: 09 Oct 2019 01:41
Last Modified: 09 Oct 2019 01:41
URI: http://repo.darmajaya.ac.id/id/eprint/577

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