PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI

Simamora, Bella Tamara (2017) PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji teori pengaruh profitabilitas dan ukuran perusahaan terhadap pengungkapan Corporate Social Responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas diukur dengan menggunakan Return on Asset (ROA), Ukuran Perusahaan diukur dengan Ln Total Assets, Pengungkapan Corporate Social Responsibility diukur dengan berdasarkan indikator Global Reporting Initiative Index (GRI Index). Metode penelitian yang digunakan adalah deskriptif verifikatif dan teknik pengumpulan data yang digunakan yaitu metode dokumentasi. Teknik pengambilan sampel berdasarkan purposive sampling diperoleh sampel sebanyak 29 perusahaan selama lima tahun dari 2010-2014 sehingga diperoleh 145 data observasi. Pengujian hipotesis pada penelitian ini menggunakan metode regresi berganda. Kesimpulan penelitian ini secara simultan profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. Sedangkan secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR.;---This research was purpose to tempht the theory of the influence of profitability and company size to towards the Corporate Social Responsibility Disclosure at mining companies listed on Indonesia Stock Exchange. Profitability was measured by Return on Asset (ROA), company size was measured by Ln Tottal Assets (SIZE) and Corporate Social Responsibility Disclosure was measured by Global Reporting Initiative Index (GRI Index). This research used descriptive study with verification method and documentation technique for collecting data. The technique for collecting samples is based on purposive sampling to get 29 companies in five years from 2010 to 2014 with 145 observation data. The statistic analysis is used panel data regression. The conclusion of this research simultaneously profitability and company size have a effect on Corporate Social Responsibility Disclosure. In partially profitability and company size has positive effect on Corporate Social Responsibility Disclosure.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA SIM p-2017; pembimbing : I. Yayat Supriatna, II. Umar Faruq; NIM : 1204889.
Uncontrolled Keywords: Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility, Profitability, Company Size, Corporate Social Responsibility Disclosure.
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Isma Anggini Saktiani
Date Deposited: 14 Aug 2018 07:05
Last Modified: 14 Aug 2018 07:05
URI: http://repository.upi.edu/id/eprint/30525

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