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PENGARUH RETURN ON ASSETS DAN DEBT TO ASSETS RATIO TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016
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Institusion
Universitas Sriwijaya
Author
DESY RATNASARI (STUDENT ID : 01031481619066)
Abukosim Abukosim (LECTURER ID : 0007056202)
Rina Tjandrakirana DP (LECTURER ID : 0011036502)
Subject
HD60-60.5 Social responsibility of business 
Datestamp
2019-10-03 08:56:58 
Abstract :
This study ctiscusses the return on assets and on the disclosure debt to asset ratio of corporate social responsibility on securities companies used in the period of Indonesia's securities period 2012-2016. This study uses secondary data obtained from the website www.idx.co.id. The data used are the data on the BEI and there are different variables from 2012 to 2016. In this study consists of 2 independent variables and 1 dependent variable is the return on assets and debt to asset ratio as an independent variable and the disclosure of the company's responsibility social responsibility is the dependent variable. The method used to analyze multiple data and to allow unbiased bias. The classical test performed consisted of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Analytical process used with multiple linear method by conducting test and test for hypothesis. The results showed that the return on assets did not significantly influence the disclosure of corporate social responsibility and debt to asset ratio significantly to the disclosure of corporate social responsibility. 
Institution Info

Universitas Sriwijaya