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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EF
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ABSTRACT
THE IMPACT OF PROFITABILITY, COMPANY SIZE, AND BOARD OF
COMMISSIONERS SIZE AND CORPORATE SOCIAL REPONSIBILITY
(CSR) ON DISCLOSURE OF BUMN COMPANIES LISTED IN
INDONESIA STOCK EXCHANGE IN PERIOD 2019 - 2021
EVELINE (219420002)
evelinetokyo@gmail.com
The concept of corporate social responsibility (CSR) arises as a result of the
fact that basically every company's purpose is to seek maximum profit without
regard to the welfare of employees, society and the natural environment. Corporate
social responsibility (CSR) is a concept or action taken by a company as a sense of
corporate responsibility towards society and the environment in which the company
is located. This research aims to determine and analyze the effect of Profitability,
Company Size, and Board Of Commissioners Size to Disclosure Corporate Social
Responsibility (CSR) of BUMN companies listed on the Indonesia Stock Exchange
(IDX) for the 2019 – 2021 period. The type of research was quantitative with an
explanatory outcome. Methods used for data analysis uses multiple linear
regression. The population of this study were 27 companies of BUMN listed on the
Indonesia Stock Exchange (IDX) for the 2019 – 2021 period. This study took 19
companies that met the sample criteria with the purposive sampling method. The
result showed that profitability, company size, and board of commissioners size
have not simultaneously affected on disclosure corporate social responsibility
(CSR) of BUMN companies listed on the Indonesia Stock Exchange (IDX) for the
2019 – 2021. Partially Profitability has a positive but not significant effect on the
disclosure of corporate social responsibility (CSR). Company Size has positive but
not significant effect on the disclosure of corporate social responsibility (CSR),
while Board Of Commissioners Size have a negative dan not significant effects in
Disclosure Corporate Social Responsibility (CSR).
Keywords : Profitability, Company Size, Board Of Commissioners Size,
Disclosure Corporate Social Responsibility (CSR)
Detail Information
| Item Type |
Skripsi (S1)
|
|---|---|
| Penulis |
EVELINE - Personal Name
|
| Student ID |
219420002
|
| Dosen Pembimbing |
Dimita HP Purba, S.E., M.Si., Ak., CA - - Dosen Pembimbing 1
Lamria Sagala, S.E., M.Si., - - Dosen Pembimbing 2 |
| Penguji |
Wesly Andri Simanjuntak, S.E., M.Si - - Ketua Penguji
|
| Kode Prodi PDDIKTI |
62201
|
| Edisi |
Published
|
| Departement | |
| Kontributor | |
| Bahasa |
Indonesia
|
| Penerbit | Universitas Methodist Indonesia : Medan., 2023 |
| Edisi |
Published
|
| Subyek | |
| No Panggil | |
| Copyright |
Fakultas Ekonomi Universitas Methodist Indonesia
|
| Doi |