Rina Dewi Oviliana, . (2021) PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CSR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to prove how the company size, industry type, and company age influence on the disclosure of Corporate Social Responsibility (CSR) of non-financial companies in Indonesia. Data in this study was obtained from financial statements and sustainability reports in the period 2016-2019. CSR disclosure levels are calculated based on GRI-G4 and GRI Standards. The analysis method used is multiple linear regressions. The study samples determined by purposive sampling were obtained by 41 companies. The regression test process is carried out with IBM SPSS 26 with the result of variable company size and company age having a significant influence on CSR disclosure. While industry type variables do not have a significant influence on CSR disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1710112106] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Lidya Primta Surbakti] [Penguji 2: Wisnu Julianto] |
| Uncontrolled Keywords: | CSR Disclosure; Company Size; Industry Type; Company Age. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Rina Dewi Oviliana |
| Date Deposited: | 19 Jul 2021 07:58 |
| Last Modified: | 19 Jul 2021 07:58 |
| URI: | http://repository.upnvj.ac.id/id/eprint/9791 |
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