Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, dan Leverage terhadap Keinformatifan Laba dengan Kinerja Lingkungan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

Darmawan, Rendi Ria and Siregar, Nolita Yeni (2021) Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, dan Leverage terhadap Keinformatifan Laba dengan Kinerja Lingkungan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.

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2. Abstrak.pdf
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3. Persetujuan dan Pengesahan.pdf
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4. Daftar Isi.pdf
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5. BAB I.pdf
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Abstract

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LEVERAGE DISCLOSURE ON EARNINGS INFORMATIVENESS WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE (An Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in the period of 2016-2019). By Rendi Ria Darmawan ABSTRACT The purpose of this study was to find the effect of corporate social responsibility disclosure, profitability, and leverage on earnings informativeness with environmental performance as the moderating variable. The population of this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used the purposive sampling, in order to obtain 37 companies. This study used data for 4 years so that the total sample in this study was 148 samples. The analytical method used the moderate regression analysis with SPSS version 25 test tool. The result of this study found that there was no effect of disclosure of corporate social responsibility, profitability, and leverage on the earnings informativeness and environmental performance nor could it moderate the independent variables on the dependent variable. Keywords: Corporate Social Responsibility, Profitability, Leverage, Earnings Informativeness, Environment

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Mr Rendi Ria Darmawan
Date Deposited: 28 Jun 2022 03:49
Last Modified: 28 Jun 2022 03:49
URI: http://repo.darmajaya.ac.id/id/eprint/7562

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