Farsya Nurlatifah Riyani, - (2024) PENGARUH PROFITABILITAS, LEVERAGE, DAN GREEN ACCOUNTING TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: Studi Empiris Pada Perusahaan Sektor Energi dan Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan green accounting terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor energi dan bahan baku yang terdaftar di BEI tahun 2018-2022. Sampel penelitian menggunakan teknik purposive sampling dengan hasil sebanyak 22 sampel perusahaan dari 194 total populasi. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan yang diperoleh melalui teknik dokumentasi dari situs resmi masing-masing perusahaan. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Teknik analisis yang digunakan yaitu regresi data panel dengan model fixed effect yang diolah menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa (1) profitabilitas berpengaruh positif terhadap pengungkapan CSR, (2) leverage berpengaruh negatif terhadap pengungkapan CSR, dan (3) green accounting tidak berpengaruh terhadap pengungkapan CSR. This study aims to determine the effect of profitability, leverage and green accounting on Corporate Social Responsibility (CSR) disclosures on energy and basic materials companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022. The study’s sample was obtained through purposive sampling technique, resulting in 22 companies selected from a total population of 194. This study utilized secondary data in the form of annual reports and sustainability reports obtained through documentation from the official websites of each company. The research method employed was descriptive research with a quantitative approach. The analytical technique used was panel data regression with a fixed effect model processed using Eviews 12 software. The results indicate that (1) profitability has a positive effect on CSR disclosure, (2) leverage has a negative effect on CSR disclosure, and (3) green accounting has not effects on CSR disclosure.
| Item Type: | Thesis (S1) |
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| Additional Information: | https://scholar.google.com/citations?hl=en&user=PvL0RfwAAAAJ ID SINTA Dosen Pembimbing: Ikin Solikin: 5994587 Ida Farida Adi Prawira: 6027190 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Green Accounting, Pengungkapan Tanggung Jawab Sosial Perusahaan Profitability, Leverage, Green Accounting, Corporate Social Responsibility Disclosure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Farsya Nurlatifah Riyani |
| Date Deposited: | 26 Sep 2024 02:54 |
| Last Modified: | 26 Sep 2024 02:54 |
| URI: | http://repository.upi.edu/id/eprint/125591 |
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