Pengaruh Profitabilitas, Growth, Dan Tipe Industri Terhadap Pengungkapan Tanggung Jawab Sosial Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Desrivanti, Yolenta Rahayu (2014) Pengaruh Profitabilitas, Growth, Dan Tipe Industri Terhadap Pengungkapan Tanggung Jawab Sosial Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of profit, growth of company, and industry type on corporate social responsibility disclosure (CSRD) at the manufacture company listed on the Indonesia Stock Exchange in study periode 2010-2012. The data used was secondary data which posted in company annual report. Sampling method used was purposive sampling method and obtained 18 companies are used as a sample. And the method to analyze data is using multiple regression analysis with a significance level of 5%. The analysis begins with descriptive statistic test and the assumption of classical test. Based on the results of the analysis showed that the first hypothesis (H1) is receive the effect of profit on corporate social responsibility disclosure, the second hypothesis (H2) is rejected the effect of company growth on corporate social responsibility disclosure, the third hypothesis is rejected, namely industy type has no effection on corporate social responsibility disclosure.

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