| dc.contributor.advisor | YUNIANTO,ADNAN | |
| dc.contributor.author | BIYA, NOVAN ARIF | |
| dc.date.accessioned | 2017-05-06T03:19:26Z | |
| dc.date.available | 2017-05-06T03:19:26Z | |
| dc.date.issued | 2017-03-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10326 | |
| dc.description | Penelitian ini bertujuan untuk mengetahui faktor-faktor yang
mempengaruhi kinerja keuangan perusahaan terhadap pengungkapan corporate
social responsibility. Faktor-faktor yang mempengaruhi kinerja keuangan terdiri
dari profitabilitas, likuiditas, solvabilitas, dan size. Ruang lingkup dalam
penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik
purposive sampling. Sampel dalam penelitian ini berjumlah 183 perusahaan dari
total keseluruhan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
tahun 2012-2014. Metode analisis yang digunakan dalam penelitian ini
menggunakan regresi linear berganda dengan menggunakan program SPSS 15.0.
Hasil penelitian menunjukan bahwa solvabilitas berpengaruh negatif
terhadap pengungkapan corporate social responsibility dan size perusahaan
berpengaruh positif terhadap pengungkapan corporate social responsibility,
sedangkan profitabilitas dan likuiditas tidak berpengaruh terhadap pengungkapan
corporate social responsibility. | en_US |
| dc.description.abstract | This study aims to determine the factors that affect the company's financial
performance against the disclosure of corporate social responsibility. The factors
that affecting financial performance consisted of profitability, liquidity, solvency,
and size of corporate. The scope of this research is manufacturing companies
listed in Indonesia Stock Exchange. The sampling technique in this study using
purposive sampling technique. The sample in this study amounted to 183
companies from the total companies listed in Indonesia Stock Exchange in 2012-
2014. The analytical method used in this study using multiple linear regression
using SPSS 15.0.
The results showed that the company's solvency negatively affect the
disclosure of corporate social responsibility and size affect the disclosure of
corporate social responsibility, while profitability and liquidity does not affect the
disclosure of corporate social responsibility. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Disclosure of Corporate Social Responsibility, Profitability, Liquidity, Solvency and Size Companies. Pengungkapan Corporate Social Responsibility, Profitabilitas, Likuiditas, Solvabilitas, dan Size perusahaan | en_US |
| dc.title | ANALYSIS OF FACTORS AFFECT THE COMPANY FINANCIAL PERFORMANCE AGAINST THE CORPORATE SOCIAL RESPONSIBIITY DISCLOSURE ( Study In Manufacturing Companies Listed On The Indonesia Stock Exchange Of 2012-2014) | en_US |
| dc.type | Thesis
SKR
097 | en_US |
