PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018)

ARDI, AHMAD NUR (2019) PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018). S1 thesis, Fakultas Ekonomi.

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Abstract

AHMAD NUR ARDI, THE INFLUENCE OF LEVERAGE AND COMPANY SIZE ON CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (IN MINING COMPANIES LISTED ON BEI 2018), Thesis. Jakarta. Economic Education Study Program. Accounting Education Concentration. Department of Economics and Administration. Faculty of Economics. State University of Jakarta. 2019. Corporate social responsibility (CSR) Corporate social responsibility towards the environment and the communities around which the company operates. The purpose of this study is to study the effect of Leverage and firm size on CSR disclosure in companies listed on the IDX in 2018. The research method is a quantitative method with descriptive statistical analysis. The data analysis tool used is multiple linear regression. The sampling technique in this study uses simple random sampling. The population in this study are all companies listed on the Indonesia Stock Exchange in 2018 and the sample used based on Isaac Michael's table is 40 companies. Test requirements analysis is done by finding the regression equation that produces Y = -0.081 - 0.026X1 + 0.015X2. The results of the analysis show: (i) There is a negative and insignificant relationship between Leverage on CSR disclosure, (ii) significant positive effect between company size and CSR, (iii) Simultaneously there is a positive relationship and significant influence between Leverage and firm size on CSR . Based on the results of the analysis, Leverage and size can be a measure of CSR disclosure. The implications of this study explain about the Leverage and size of the company that can be used as a basis for company consideration before carrying out CSR activities. Keywords: Leverage, Company Size, CSR.

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