PENGARUH STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PADA EMITEN YANG TERDAFTAR DALAM INDEKS LQ45 PERIODE 2022-2025

Alfian Abdillah, . (2026) PENGARUH STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PADA EMITEN YANG TERDAFTAR DALAM INDEKS LQ45 PERIODE 2022-2025. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of Capital Structure and Corporate Social Responsibility (CSR) on the profitability of companies listed in the LQ45 Index during the 2022–2025 period. Employing a quantitative research approach, secondary data were collected from the companies' annual financial reports and sustainability reports. Using a purposive sampling technique, 29 companies were selected as the research sample, resulting in 116 panel data observations. In this study, Capital Structure was measured using the Debt-to-Equity Ratio (DER), Corporate Social Responsibility was measured using the Corporate Social Responsibility Index (CSRI), and profitability was measured using Earnings per Share (EPS). In addition, Firm Size, measured by the natural logarithm of total assets, was included as a control variable. The data were analyzed using panel data regression with STATA 14 software. The findings indicate that Capital Structure and Corporate Social Responsibility do not have a statistically significant effect on profitability. In contrast, Firm Size has a positive and statistically significant effect on profitability. This study is subject to several limitations, including the relatively low explanatory power of the independent variables in explaining variations in profitability and the relatively short observation period, which covers only four years.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil]: 2210112207] [Pembimbing: Amdi Very Dharma] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Masripah]
Uncontrolled Keywords: Capital Structure, Corporate Social Responsibility, Profitability, Debt to Equity Ratio, Earnings Per Share, LQ45.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ALFIAN ABDILLAH
Date Deposited: 07 Sep 2026 06:10
Last Modified: 07 Sep 2026 06:10
URI: http://repository.upnvj.ac.id/id/eprint/51291

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