Anindita Nurpadhila Dwi Putri, - and R Nelly Nur Apandi, - (2025) PENGARUH FINANCIAL DISTRESS DAN KEPEMILIKAN KELUARGA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: Studi Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini dilakukan untuk mengetahui dan menguji pengaruh financial distress dan kepemilikan keluarga pada pengungkapan corporate social responsibility. Populasi dari penelitian ini adalah perusahaan-perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun periode 2019-2023 dan sebanyak 21 perusahaan digunakan sebagai sampel penelitian setelah hasil sampling dengan metode purposive sampling. Penelitian dilakukan selama tahun periode 2019-2023 maka jumlah data yang digunakan dalam penelitian sejumlah 105 data. Desain pada penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif, serta menggunakan aplikasi Microsoft Excel dan Eviews 12 untuk mengolah data penelitian. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh negatif terhadap pengungkapan corporate social responsibility. Sedangkan kepemilikan keluarga berpengaruh negatif terhadap pengungkapan corporate social responsibility. This study was conducted to determine and test the influence of financial distress and family ownership on corporate social responsibility disclosure. The population of this study is transportation and logistics sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period and a total of 21 companies were used as research samples after sampling results using the purposive sampling method. The research was conducted during the 2019-2023 period, the number of data used in the research was 105 data. The design of this study used a descriptive method with a quantitative approach, and Microsoft Excel and Eviews 12 applications were used to process the research data. The results of this study indicate that financial distress does not have a negative effect on corporate social responsibility disclosure. Meanwhile, family ownership does negatively affect corporate social responsibility disclosure.
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| Item Type: | Thesis (S1) |
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| Additional Information: | ID SINTA Dosen Pembimbing: R Nelly Nur Apandi: 6735793 |
| Uncontrolled Keywords: | Pengungkapan Corporate Social Responsibility, Financial Ditress, Kepemilikan Keluarga Corporate Social Responsibility Disclosure, Financial Ditress, Family Ownership |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Anindita Nurpadhila Dwi Putri |
| Date Deposited: | 12 Aug 2025 02:05 |
| Last Modified: | 12 Aug 2025 02:05 |
| URI: | http://repository.upi.edu/id/eprint/135411 |
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