Nabila Ery Carrera, . (2014) PENGARUH FIRM SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN CSR DALAM SUSTAINABILITY REPORT PADA PERUSAHAAN YANG LISTING DI BEI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This Study is performed to examine the effect of Firm Size, Profitability and Leverage toward a Broad Disclosure of CSR in Sustainability Report to Companies Listed on Indonesian Stock Exchange over period 2010-2012. The population of this research is 344 companies listed on Indonesian Stock Exchange over period 2010-2012. The data is obtained based on annual report and sustainability report that at publication. It is gained sample amount of 13 companies from 317 companies those are classified in companies listed on Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F and R2-statistic with level if significance 5%. This research results that Leverage gives significantly negative effect on a Broad Disclosure of CSR. The other variables which is Firm Size and Profitability are not significant to a Broad Disclosure of CSR. We suggest for stakeholders companies on Indonesian Stock Exchange that paying attention other factor that regards Broad Disclosure of CSR because with those information they can make the best decision for their companies. On this research, Leverage shows the most influencing variable toward a Broad Disclosure of CSR one that is pointed out from point t-count is even greater instead of t-table and have significance as big as 0,030.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1010112181] [Penguji II/Pembimbing : Susi Indriani] [Penguji I : Samin] [Ketua Penguji : Noegrahini Lastiningsih] |
| Uncontrolled Keywords: | Firm Size, Leverage, Profitability |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muamar Khadafi |
| Date Deposited: | 27 Jun 2024 06:53 |
| Last Modified: | 27 Jun 2024 06:53 |
| URI: | http://repository.upnvj.ac.id/id/eprint/30334 |
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