ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR SEMEN YANG TERDAFTAR DI BEI) TAHUN 2015-2018

Authors

  • Veronica Vabiola Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Fery Panjaitan Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Rizal Ruben Manullang Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Corporate Social Responsibility (CSR), Company Size, Profitability, Leverage

Abstract

         The thesis paper consists of 84 pages. The purpose of this study is to prove empirically whether company size, profitability, and leverage simultaneously and partially have an influence on CSR disclosure. The population in this study is the cement sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 5 companies. The data used is secondary data taken through documentation techniques consisting of the annual report of the cement sector manufacturing companies in 2015-2018. The method of data analysis in this study is multiple regression analysis. The conclusion of the research results based on the results of multiple linear regression analysis and t-test (partial) shows that the size of the company has a positive effect on CSR disclosure. Whereas for profitability and also leverage does not affect CSR disclosure. Based on the f test (simultaneous) shows that company size, profitability, and leverage increase CSR disclosure.

Author Biographies

Fery Panjaitan, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Rizal Ruben Manullang, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Vabiola, V., Panjaitan, F., & Ruben Manullang, R. (2019). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR SEMEN YANG TERDAFTAR DI BEI) TAHUN 2015-2018. Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 208–214. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/102