PENGARUH UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018

SEPTIANTI, CICILIA (2020) PENGARUH UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018. S1 thesis, Universitas Negeri Jakarta.

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Abstract

CICILIA SEPTIANTI. The Effect of Company Age and Company Size on Corporate Social Responsibility Disclosure in Manufacture Companies that have been Listed on Indonesia Stock Exchange 2017-2018. Thesis, Jakarta. Economic Education Study Program. Faculty of Economics, Jakarta State University. 2020 This study aims to measure the effect of company's age and size on corporate social responsibility disclosure. The method used this research is documentation method with a quantitave approach. The population of this study were 186 companies and the sample used was 44 companies. In obtaining data, this research uses secondary data by looking at the annual reports obtained from IDX. Based on the analysis, it is known that the ������ -0.306 which means was recognized with a significance of 0.761 and was stated to have no interest on corporate social responsibility disclosure. On the known company size variable ������ 4,853 with a significance of 0,000 and declared to have an interest on corporate social responsibility disclosure. In addition, the results of the company’s age and size had a significant positive effect on corporate social responsibility disclosure. While evaluating the coefficient determinthat the age of the company has no influence on Corporate Social Responsibility Disclosure. Meanwhile company size has an influence on Corporate Social Responsibility Disclosure with t_count of 4.853. In the F test, it is obtained that the F count is 12,390, so there is a significant influence between company age and company size on Corporate Social Responsibility Disclosure. The coefficient of determination is known to be 0.346, which means that the company age and company size have an effect on 34.6% of the social responsibility disclosure. The conclusion that can be drawn in this study is that company age is not a factor in Corporate Social Responsibility Disclosure, while company size is a factor in Corporate Social Responsibility Disclosure. Companies that have been operating for a long time should have a high level of awareness by reporting detailed social responsibility disclosures. Keywords: Company Age, Company Size, Corporate Social Responsibility Disclosure

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