ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2014

Reawaruw, Putri Selviana (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2014. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The purpose of this study was to examine how the institutional ownership, managerial ownership, leverage, firm size, firm age and the type of industry in CSR. Still a bit of research on the ownership structure that describes the relationship between ownership structure with CSR ratings as well as the results of previous studies are still not consistent. So this research will focus on factors affecting CSR in manufacturing companies in BEI and supported by three theories that stakeholder theory, legitimacy theory and the theory of agency. Data collection techniques used in this research is using secondary data is data ICMD financial statements and annual reports with a population of 156, the sampling technique research using purposive sampling method, in order to obtain samples of 32 companies. The statistical test used Multiple Linear Regression using SPSS version 16.0. The results of data processing, it can be concluded as follows: no significant effect on institutional ownership variable on the disclosure of CSR with a significance value of 0.473 (α = 0,05), no significant effect variables managerial ownership on the disclosure of CSR with a significance value of 0421 (α = 0,05) , does not significantly variable leverage on the disclosure of CSR with a significance value of 0.301 (α = 0,05), no significant effect on the variable size of the company disclosure of CSR with a significance value of 0057 (α = 0,05), a significant effect between age companies on disclosure of CSR values significance of 0000 (α = 0,05), no significant effect on the industry type variable CSR disclosure with significance value of 0294 (α = 0.05). Keywords: CSR Disclosure, Ownership Structure, Corporate Manufacturing

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: CSR Disclosure, Ownership Structure, Corporate Manufacturing
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Tifany Nur Arfiana
Date Deposited: 10 Oct 2019 08:27
Last Modified: 10 Oct 2019 08:27
URI: http://repository.setiabudi.ac.id/id/eprint/1905

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