Arthana, Rony (2013) Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Csr) Pada Perusahaan Yang Terdaftar Di Indeks Lq45 Bursa Efek Indonesia (Bei). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan (CSR) dalam laporan tahunan perusahaan yang terdaftar di Indeks LQ45 Bursa Efek Indonesia (BEI). Karakteristik perusahaan dalam penelitian ini diwakili oleh kepemilikan saham publik, leverage , likuiditas, profitabilitas, dan ukuran perusahaan. Pengukuran CSR pada penelitian ini didasarkan pada indeks pengungkapan tanggung jawab sosial perusahaan (CSRDI) yang dilihat dari laporan tahunan dan/atau dari laporan keberlanjutan perusahaan. Jumlah populasi yang digunakan dalam penelitian ini adalah 10 perusahaan yang terdaftar dalam Indeks LQ45 BEI periode penelitian 2007-2011 dan telah memenuhi kriteria yang telah ditentukan sebelumnya. Analisis data dilakukan dengan menggunakan uji asumsi klasik dan pengujian hipotesis dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel leverage dan profitabilitas berpengaruh signifikan terhadap pengungkapan CSR. Sedangkan variabel kepemilikan saham publik, likuiditas, dan ukuran saham perusahaan tidak berpengaruh signifikan terhadap pengungkapan CSR. Besarnya pengaruh (R 2 ) kelima variabel independen tersebut terhadap luas pengungkapan CSR adalah sebesar 28,5%, sedangkan sisanya yakni sebesar 71,5% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/82/051302972 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Endang Susworini |
| Date Deposited: | 29 Apr 2013 11:49 |
| Last Modified: | 18 Oct 2021 12:50 |
| URI: | http://repository.ub.ac.id/id/eprint/107082 |
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