Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Infrastruktur Utilitas Dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019

Debrito, Yohanes (2021) Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Infrastruktur Utilitas Dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019. Ringkasan Skripsi thesis, STIE YKPN.

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Ringkasan Skripsi Yohanes Debrito- 111628805.pdf

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Abstract

This study aims to analyze the influence of the company on the disclosure of corporate social responsibility carried out in infrastructure companies, transportation utilities listed on the Indonesia Stock Exchange. The purpose of this study is to determine the factors that affect the disclosure of corporate social responsibility (CSR) in the annual reports of infrastructure, utility and transportation companies in Indonesia. CSR is a transparent business practice, which is based on ethical values, by giving attention to employees, society and the environment, and designed to meet the wishes of shareholders and also society in general. The independent variables were studied company size, profitability, leverage and the size of the board of commissioners. The independent variable in this study is corporate social responsibility as measured by the content analysis method. Content analysis is done by using a check list method of items of social disclosure in the company's annual report. This research was conducted on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results show that the factors that influence CSR disclosure in infrastructure, utility and transportation companies in Indonesia are very diverse. This research indicates that CSR disclosure practices and accounting as a field of coverage is significantly influenced by company size. Other factors examined in this study such as profitability, leverage and size of the board of commissioners did not affect the company's CSR disclosure.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number DEB p 923/2021
Uncontrolled Keywords: corporate social responsibility, disclosure, size of company, profitability, leverage and size of the board of commissioners.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 18 Nov 2021 07:17
Last Modified: 18 Nov 2021 07:17
URI: http://repository.stieykpn.ac.id/id/eprint/1317

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