Pengaruh Tingkat Profitabilitas, LeverageDan Kepemilikan Manajemen Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan(Studi Pada Perusahaan Kategori High ProfileYang Terdaftar Di Bursa Efek Indonesia)

Rachman, Ibnu (2010) Pengaruh Tingkat Profitabilitas, LeverageDan Kepemilikan Manajemen Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan(Studi Pada Perusahaan Kategori High ProfileYang Terdaftar Di Bursa Efek Indonesia). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to determine how the disclosure practices of corporate social responsibility and influence of the level of profitability, leverage and management ownership on the corporate social responsibility disclosure of high-profile categories listed on the BEI. Data used in this study came from 35 companies. Companies that were studied were high-profile companies listed in Indonesia Stock Exchange in 2008. There are seven themes in the corporate social responsibility disclosure, environment, energy, health and safety of workers, other labor, product, community involvement, and the public. Factors deemed to affect the disclosure of social responsibility that is, the level of profitability, leverage, and management ownership. The survey results revealed that the average of corporate social responsibility disclosure amounted to 20.4396% of total disclosure. The test data is done with multiple linear regression analysis. The results show that simultaneously or jointly variable profitability, leverage and management ownership significantly affect the disclosure of corporate social responsibility of high-profile categories. T statistical test showed that the level of profitability is partially significantly affect the corporate social responsibility disclosure, with a value of 2.783 with t α = 0.05 level of significance 0.009 < 0.05. While the level of leverage and management ownership by partial is no significant impact on corporate social responsibility disclosure.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Mar 2012 02:34
Last Modified: 30 Mar 2012 02:34
URI: http://eprints.umm.ac.id/id/eprint/1443

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