Ayuningtyas, Shofia Dita (2020) PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji Tipe Industri (TI), Ukuran Perusahaan (UP), Leverage (DER), Likuiditas (CR), Profitabilitas (ROA) dan Solvabilitas (DTA) terhadap Pengungkapan Tanggung Jawab Sosial (CSRD). Populasi penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016 s/d 2018. Sesuai kriteria sampel yang ditetapkan, diperoleh sampel sebanyak 219 dari 458 perusahaan. Teknik analisis dalam penelitian ini menggunakan metode regresi linear berganda. Berdasarkan analisis data menunjukkan hasil bahwa Tipe Industri, Likuiditas dan Solvabilitas tidak berpengaruh signifikan, Ukuran Perusahaan dan Profitabilitas memiliki pengaruh yang positif dan signifikan sedangkan Leverage tidak berpengaruh terhadap Pengungkapan Tanggung Jawab Sosial. This research aims to examines Industry Types (TI), Company Size (UP), Leverage (DER), Liquidity (CR), Profitability (ROA), and Solvency (DTA) to the Social Responsibility Disclosure (CSRD). The population in this research is manufacture companies listed in the Indonesia Stock Exchange period from 2016 to 2018. Based on the sample criteria, a sample of 458 companies was obtained to 219 during the three-years observation period. Analysis technique ini this research used a multiple linear regression. The result showed that Industry Types, Liquidity, and Solvency has no significant effect, Company Size and Profitability has a positive and significant effect, whereas Leverage has no effect to the corporate social responsibility disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2148 NIM.16.05.52.0136 |
| Uncontrolled Keywords: | CSRD, Tipe Industri (TI), Ukuran Perusahaan (UP), Leverage (DER), Likuiditas (CR), Profitabilitas (ROA), Solvabilitas (DTA). |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 04 Nov 2020 02:32 |
| Last Modified: | 04 Nov 2020 02:32 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7294 |
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