PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017

WIBOWO, ADI (2019) PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ADI WIBOWO. The Effect of Company Size and Profitability on Corporate Social Responsibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017. Thesis. Jakarta. Economic Education Study Program, Accounting Education Concentration, Faculty of Economics, Jakarta State University, 2019. This study aims to determine the effect of company size and profitability on corporate social responsibility on manufacturing companies listed on the Indonesia Stock Exchange in 2017 both partially and simultaneously. The method used in this study is a quantitative method with descriptive statistical analysis. Data collection uses documentation techniques in the form of financial statements and annual companies. Affordable population in this study were 108 companies that met the criteria with a sample of 84 companies. Data analysis techniques using test requirements analysis, classical assumption test, multiple regression equation test, and hypothesis testing consisting of F test and t test. The results of data analysis produced a regression equation CSR = -0,397 + 0,004LN + 0,031ROA. Based on the results of this study indicate that (1) the size of the company has an effect on corporate social responsibility with Thitung> T table (2.326> 1.98969) and a significance value of 0.876 (0.05 (2) Profitability does not influence corporate social responsibility with Thitung <Table -0,498 ˂ 1,98969 and the significance value of Profitability variable 0,620> 0,05 (3) company size and profitability have a simultaneous effect on corporate social responsibility with Fcount> Ftable (3,373 ˃ 3,11) and significance value 0.039 ˂ 0,05, the correlation coefficient of 0.277 is relatively low and the coefficient of determination is 7.7%. Keywords: CSR, Profitability, Firm Size

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