Pengaruh Profitabilitas dan Levetage Terhadap Luas Pengungkapan Corporate Social Responsibility (CSR)

Noviani, Palista (2025) Pengaruh Profitabilitas dan Levetage Terhadap Luas Pengungkapan Corporate Social Responsibility (CSR). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Penelitian ini menganalisis pengaruh profitabilitas dan leverage terhadap luas pengungkapan Corporate Social Responsibility (CSR) pada perusahaan pertambangan di BEI periode 2021-2023. Profitabilitas diukur dengan ROA, leverage dengan DER, dan pengungkapan CSR berdasarkan indeks CSR. Menggunakan regresi linier berganda, hasil penelitian menunjukkan profitabilitas tidak berpengaruh signifikan, sementara leverage berpengaruh negatif terhadap pengungkapan CSR. Ini mengindikasikan faktor lain mungkin lebih berperan dalam kebijakan pengungkapan CSR di sektor pertambangan.
Kata kunci: profitabilitas, leverage, CSR, sektor pertambangan.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kata kunci: profitabilitas, leverage, Corporate Social Responsibility, sektor pertambangan.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory
Divisions:	Theses - S1 > Accounting Study Program
Depositing User:	Users 3400 not found.
Date Deposited:	13 Mar 2025 07:52
Last Modified:	09 May 2025 07:46
URI:	https://eprints.ukmc.ac.id/id/eprint/13965

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