Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Dengan Komitmen Corporate Social Responsibility Sebagai Variabel Pemoderasi

Gunawan, Sylvia (2021) Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Dengan Komitmen Corporate Social Responsibility Sebagai Variabel Pemoderasi. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This thesis aims to determine the effect of profitability on corporate social responsibility disclosure with the commitment of the corporate social responsibility as a moderating variable by focusing on mining companies listed on the Indonesia Stock Exchange in the research period from 2018 until 2020. The data used is secondary data. The population in this study are mining sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 41 companies with a total of 123 samples. Hypothesis testing is done by multiple regression analysis. The results showed that the commitment of the corporate social responsibility did not have a significant positive effect on the relationship between profitability and corporate social responsibility disclosure. Keywords: profitability, disclosure of corporate social responsibility, commitment of the corporate social responsibility

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