Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014-2016
Iszatun Azmi Eka Fatma
Abstract
Iszatun Azmi Eka Fatma
Abstract
The purpose of this research is to test the influence of company size, leverage, and profitability on disclosure of social responsibility in manufacturing companies that registered on Bursa Effect Indonesia (BEI) / Indonesia Stock Exchange 2014 – 2016. The sample that been used for this research is registered manufacturing companies on Indonesia Stock Exchange based on the criteria which has been set. Method for the sampling is “purposive sampling” and 153 data has been chosen as the sample, also the hypothesis testing in this research is used multiple regression analysis. The result of this research shows that independent variables of the company size and leverage are partially significant influence, but the independent variables for profitability is not partially significant influence on disclosure of social responsibility. And the result of determination coefficient test shows a number of 0,103, it means that simultaneously independent variables of company size, leverage, and profitability are able to explain the dependent variables of disclosure of social responsibility is about 10,3%, while the rest is 89,3% explained by the other variables. . Key Words: disclosure of social responsibility, company size, leverage, and profitability
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The purpose of this research is to test the influence of company size, leverage, and profitability on disclosure of social responsibility in manufacturing companies that registered on Bursa Effect Indonesia (BEI) / Indonesia Stock Exchange 2014 – 2016. The sample that been used for this research is registered manufacturing companies on Indonesia Stock Exchange based on the criteria which has been set. Method for the sampling is “purposive sampling” and 153 data has been chosen as the sample, also the hypothesis testing in this research is used multiple regression analysis. The result of this research shows that independent variables of the company size and leverage are partially significant influence, but the independent variables for profitability is not partially significant influence on disclosure of social responsibility. And the result of determination coefficient test shows a number of 0,103, it means that simultaneously independent variables of company size, leverage, and profitability are able to explain the dependent variables of disclosure of social responsibility is about 10,3%, while the rest is 89,3% explained by the other variables. . Key Words: disclosure of social responsibility, company size, leverage, and profitability
Key concepts: Stock exchange, Profitability index, Nonprobability sampling, Leverage (statistics), Business, Variables, Corporate social responsibility, Accounting