Pengaruh Profitabilitas dan Leverage terhadap Pengungkapan Corporate Social Responsibility dengan Kepemilikan Mayoritas sebagai Variabel Moderator

Sopacua, Ivana Oktarina (2015) Pengaruh Profitabilitas dan Leverage terhadap Pengungkapan Corporate Social Responsibility dengan Kepemilikan Mayoritas sebagai Variabel Moderator. Jurnal thesis, STIE YKPN.

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Abstract

The main objective of this study is to examine the impact of Profitability on Corporate Social Responsibility (CSR) assessment. Secondly, it does need to explore the impact of Leverage on CSR assessment. The third one is of course about exploring whether the impact of Leverage on CSR assessment will be more significantly impacted when majority ownership as moderating variable is introduced. Last but not least, it is also to examine whether the impact of Profitability on CSR assessment will be significantly higher when the moderating variable of majority ownership is being involved. The sample on this study is reserved based on purposive sampling in which the final sample being used consists of 50 manufacturing corporations in the year of 2011 and 2012. All of them are fulfilling the required criteria as the research samples. The analysis method of this study is the moderation regression analysis based approach. The study came up with several different findings. While the first finding shows that Profitability correlates positively on Corporate Social Responsibility assessment interestingly, the second finding shows that Leverage does not relate on Corporate Social Responsibility assessment. As predicted, the third finding shows that majority ownership moderates the impact of Leverage on Corporate Social Responsibility assessment. At the end, the last finding shows that majority ownership does not moderate the impact of Profitability against the assessment of Corporate Social Responsibility. Some limitations that are stated on this study can be used as references whatsoever for any improvement of similar studies in the near future.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Sop p 289/2015
Uncontrolled Keywords: profitability, leverage, corporate social responsibility, majority ownership
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 02:53
Last Modified: 09 Jul 2019 02:53
URI: http://repository.stieykpn.ac.id/id/eprint/270

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