the effect of size, profitability, commissioner, and leverage on the disclosure of CSR 2014-2016. Accounting Department Economics Faculty. Seta Budi Univercity of Surakarta

Jayasari, Stefanie Rona (2018) the effect of size, profitability, commissioner, and leverage on the disclosure of CSR 2014-2016. Accounting Department Economics Faculty. Seta Budi Univercity of Surakarta. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This study aims to analyze the effect of size, profitability, commissioner, and leverage on the disclosure of CSR. Disclosure of CSR is the dependent variable in this study as measured by Key Success Factors are based on the Performance of Social containing 78 indicator measuring corporate social responsibility. The independent variables were studied. Size, commissioners size, profitability, and leverage. The independent variables were studied Commissioners, profitability, and leverage. The sample is a company listed on the Indonesia Stock Exchange in the year 2014 to 2016. The sample in this research is 774 company for 3 consecutive year period, this research used purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis technique using SPSS program. The results of this study indicate that the variable of the board of size and commissioners significant positive effect of CSR disclosure, but profitability and leverage does not affect the corporate social responsibility disclosure Keywords: CSR, size, profitability, commissioner and leverage

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: CSR, size, profitability, commissioner and leverage
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: magdalena kartika ningsih
Date Deposited: 26 Sep 2019 07:28
Last Modified: 26 Sep 2019 07:28
URI: http://repo.setiabudi.ac.id/id/eprint/385

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