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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)



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/FEB1258/FEBPerpustakaan Fakultas Ekonomi & Bisnis (AKUNTANSI MANAJEMEN)B A C A
D I T E M P A T

Informasi Detil

Judul Seri
-
No. Panggil
1258/FEB
Penerbit Fakultas Ekonomi & Bisnis Universitas Pancasila (FEB-UP): Jakarta.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN/NPM
1217210021/FEB
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NONE
Tipe Isi
text
Tipe Media
Textbook
Tipe Pembawa
-
Edisi
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Subyek
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