| dc.contributor.advisor | EVI RAHMAWATI | |
| dc.contributor.author | MEGAWATI, ARI | |
| dc.date.accessioned | 2016-10-28T02:33:38Z | |
| dc.date.available | 2016-10-28T02:33:38Z | |
| dc.date.issued | 2016-06-18 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/5501 | |
| dc.description | (2) Pengaruh pengaruh profitabilitas perusahaan terhadap pengungkapan CSR (3) Pengaruh leverage perusahaan terhadap pengungkapan (CSR) (4) Pengaruh umur perusahaan terhadap pengungkapan CSR (5) Nilai perusahaan berpengaruh sebagai variabel moderasi yang memperkuat hubungan antara kinerja perusahaan terhadap CSR.
Sampel penelitian ini adalah laporan keuangan pada bank umum konvensional tahun 2013 dan 2014 dengan menggunakan metode purposive sampling. Terdapat 44 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis pada penelitian ini adalah analisis regresi sederhana dan analisis regresi berganda.
Hasil penelitian ini menunjukkan bahwa : (1) ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility perusahaan. (2) profitabilitas tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility perusahaan. (3) leverage tidak berpengaruh signifikan terhadap pengungkapan coprorate social responsibility. (4) umur perusahaan berpengaruh positif dan signifikan terhadap pengungkapan coprorate social responsibility. (5) nilai perusahaan berpengaruh positif sebagai variabel pemoderasi yang memperkuat hubungan antara kinerja perusahaan terhadap pengungkapan corporate social responsibility | en_US |
| dc.description.abstract | This study aims to determine: (1) Effect of company size on CSR (2) The effect of the influence of the company's profitability on disclosure of CSR (3) Effect of leverage against disclosure (CSR) (4) The effect of firm age on disclosure of CSR (5) Value influential companies as variable moderation strengthens the connection between the company's performance against CSR.
Samples were financial statements on conventional commercial bank in 2013 and 2014 by using purposive sampling method. There are 44 companies that qualify as research samples. The method of analysis in this research is simple regression analysis and multiple regression analysis.
The results of this study indicate that: (1) the size of the company and significant positive effect on the disclosure of corporate social responsibility of companies. (2) profitability does not significantly influence the company's disclosure of corporate social responsibility. (3) leverage no significant effect on the disclosure of coprorate social responsibility. (4) the age of the company and significant positive effect on the disclosure of coprorate social responsibility. (5) the company's value as a positive influence moderating variables that strengthen the relationship between the performance of companies on disclosure of corporate social responsibility. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | CSR, Company Size, Profitability, Leverage, Age company, Company Value. CSR, Ukuran Perusahaan, Profitabilitas, Leverage, Umur perusahaan, Nilai Perusahaan | en_US |
| dc.title | PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (TANGGUNG JAWAB SOSIAL PERUSAHAAN) DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL PEMODERATING PADA BANK UMUM KONVENSIONAL DI INDONESIA (PERIODE 2013 – 2014) | en_US |
| dc.type | Thesis
SKR
FE
496 | en_US |
