Detail Cantuman
Karya Ilmiah Mahasiswa
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019)
Amelia Oktrivina Diapari Siregar - Pembimbing Materi
Pembimbing Metodologi : Shinta Budi Astuti, S.E., M.S., Ak - Pembimbing Metodologi
Lailah Fujianti - Penguji
Eka Sudarmaji - Penanggung Jawab
This study aimed to examine the influence of profitability, firm size and company age with coorporate social responsibility disclosure on mining companies during the period 2017-2019. Profitability as an independent variable as measured by Return on Asset (ROA). The size of the company as an independent variable is measured by the total log. The age of the company as an independent variable is measured by calculating the company's year since it was listed on the Indonesia Stock Exchange. Coorporate social responsibility disclosure as a dependent variable is measured by the Global Reporting Initiatives (GRI) standard.
This study used secondary data obtained from www.idx.co.id. This study used up to 12 mining companies listed on the Indonesia Stock Exchange during the period 2017 to 2019 with the criteria of always publishing financial statements and sustainability reports. The method of analysis to test hypotheses is multiple regression analysis. The results of the analysis showed that profitability and size of the company negatively influenced the disclosure of coorporate social responsibility, while the age of the company positively influenced the disclosure of coorporate social responsibility.
Keywords: Profitability, company size, company life, and coorporate social
responsibility disclosure
Ketersediaan
1217210021/FEB | 1258/FEB | Perpustakaan Fakultas Ekonomi & Bisnis (AKUNTANSI MANAJEMEN) | B A C A D I T E M P A T |
Informasi Detil
Judul Seri |
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No. Panggil |
1258/FEB
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Penerbit | Fakultas Ekonomi & Bisnis Universitas Pancasila (FEB-UP): Jakarta., 2020 |
Deskripsi Fisik |
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Bahasa |
Indonesia
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ISBN/ISSN/NPM |
1217210021/FEB
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Klasifikasi |
NONE
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Tipe Isi |
text
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Tipe Media |
Textbook
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Tipe Pembawa |
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Edisi |
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Subyek | |
Info Detil Spesifik |
-
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Pernyataan Tanggungjawab |
ARUM SARI GARDINI
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Versi lain/terkait
Tidak tersedia versi lain