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All Journal Jurnal Ilmiah Mahasiswa FEB JRAM (Jurnal Riset Akuntansi Multiparadigma)
LH, Laila Fitriyah
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Di Industri Jasa Mardiati, Endang; LH, Laila Fitriyah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9717

Abstract

This research aims to test and analyze the influence of leverage, managerial ownership, institutional ownership on CSR disclosure in sustainability reports through profitability as a mediating variable. The object of this research is service sector companies listed on the IDX. A total of 45 data were collected using the purposive sampling method. Data analysis was carried out using regression analysis using the SPSS 24 application. The test results showed that leverage and institutional ownership had a positive effect on profitability, while managerial ownership had no significant effect on profitability. Profitability itself influences CSR disclosure. Based on this, profitability can mediate the relationship between leverage and CSR disclosure, but cannot mediate the relationship between managerial ownership and managerial institutional ownership and CSR disclosure.
PENGARUH TIPE INDUSTRI, UKURAN DAN PERTUMBUHAN PERUSAHAANTERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ( STUDI PADA SEKTOR PERTAMBANGAN, PERBANKAN DAN INDUSTRI SEMEN) LH, Laila Fitriyah
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian   ini   bertujuan   untuk   menguji   pengaruh   tipe   industri,   ukuran   dan pertumbuhan perusahaan terhadap pengungkapan CSR. Sampel pada penelitian ini adalah sebanyak 60 perusahaanyang terdiri dari perusahaan pada sektor pertambangan, perbankan dan industri semen periode  2014-2015. Sampel  penelitian ini ditentukan  dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tipe industri dan ukuran perusahaan merupakan faktor  yang dapat mempengaruhi perusahaan dalam mengungkapkan tanggung jawab sosial perusahaan. Semakin besar perusahaan, maka semakin besar tanggung jawab sosial yang diungkapkan perusahaan. Hal ini dapat dilihat dari total aset perusahaan. Sementara itu, pertumbuhan perusahaan tidak mempengaruhi pengungkapan tanggung jawab sosial perusahaan. Pertumbuhan perusahaan yang dilihat dari penjualan perusahaan menunjukkan bahwa konsumen Indonesia tidak memperhatikan perusahaan yang melakukan CSR atau tidak melakukan CSR dalam membeli sebuah produk.Kata kunci : Corporate Social Responsibility (CSR), tipe industri, ukuran, pertumbuhan
Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Di Industri Jasa Mardiati, Endang; LH, Laila Fitriyah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9717

Abstract

This research aims to test and analyze the influence of leverage, managerial ownership, institutional ownership on CSR disclosure in sustainability reports through profitability as a mediating variable. The object of this research is service sector companies listed on the IDX. A total of 45 data were collected using the purposive sampling method. Data analysis was carried out using regression analysis using the SPSS 24 application. The test results showed that leverage and institutional ownership had a positive effect on profitability, while managerial ownership had no significant effect on profitability. Profitability itself influences CSR disclosure. Based on this, profitability can mediate the relationship between leverage and CSR disclosure, but cannot mediate the relationship between managerial ownership and managerial institutional ownership and CSR disclosure.
Co-Authors Endang Mardiati