Pengaruh profitabilitas, leverage, ukuran perusahaan, dan ukuran Dewan Komisaris terhadap pengungkapan Corporate Social Responsibility (CSR)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Aini, Ella Nur
Subject
HN Social history and conditions. Social problems. Social reform
Datestamp
2018-03-29 10:26:20
Abstract :
This research aims to test and analyze the effect of profitability, leverage, firm size, and size of the board of commissioners. The data used are company?s secondary data, and social responsibility disclosure items are guided by GRI 4. The research population is 27 companies of consumer goods industry listed on BEI during 2015- 2016, the total sample obtained for 2 years is 54 samples. F test model results can be concluded with the independent variables significantly influence the disclosure of social responsibility. The result of regression coefficient test t shows that profitability variable has significant value < 0,05 which means profitability influence to disclosure of social responsibility. The independent variable of leverage, firm size, and board size have significant value > 0,05 it indicates the disclosure of social responsibility isn?t influenced by independent variable.
This research aims to test and analyze the effect of profitability, leverage, firm size, and size of the board of commissioners. The data used are company?s secondary data, and social responsibility disclosure items are guided by GRI 4. The research population is 27 companies of consumer goods industry listed on BEI during 2015- 2016, the total sample obtained for 2 years is 54 samples. F test model results can be concluded with the independent variables significantly influence the disclosure of social responsibility. The result of regression coefficient test t shows that profitability variable has significant value < 0,05 which means profitability influence to disclosure of social responsibility. The independent variable of leverage, firm size, and board size have significant value > 0,05 it indicates the disclosure of social responsibility isn?t influenced by independent variable.
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