HANDAYANI, YULIANA PUTRI (2018) PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Yuliana Putri Handayani, 2018: Influence of Environmental Performance, Profitability, Leverage, and Company Size on Corporate Social Responsibility Disclosure. Pembimbing : (1) Adam Zakaria, SE, Akt., M.Si, Ph.D (2) Unggul Purwohedi, SE, M.Si, Ph.D The purpose of this research is to analyze the influence of Environmental Performance, Profitability, Leverage, and Company Size on Corporate Social Responsibility Disclosure. Dependent variable in this research is Corporate Social Responsibility Disclosure that measured by Corporate Social Disclosure Index. Independent variables are environmental performance, profitability, leverage, and company size. Environmental performance measured by Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER). Profitability measured with Return on Asset ratio, Leverage with Debt to Equity ratio, and company size with logarithm of natural asset. This research used secondary data with population of listed manufacture company that joined PROPER from 2014 until 2016. The sample selection of this research used purposive sampling technic and obtained 21 companies as samples. This research used IBM Statistics SPSS ver. 22 software for data processing. Result of analysis in this research is proved that profitability has positive significant influence on Corporate Social Responsibility Disclosure. The other hand, environmental performance, leverage, and company size have negative significant influence on Corporate Social Responsibility Disclosure. Keywords : Environmental Performance, Profitability, Leverage, Company Size, Corporate Social Responsibility Disclosure
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