PENGARUH KINERJA LINGKUNGAN, SENSITIVITAS INDUSTRI, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

KRISNA: Kumpulan Riset Akuntansi

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Title PENGARUH KINERJA LINGKUNGAN, SENSITIVITAS INDUSTRI, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Kustina, Tanti
 
Description Corporate Social Responsibility is a disclosed transparently and is expected to obtain legitimacy from the public. This study aims to determine the effect of Environmental Performance, Company Size, and Industry Sensitivity on the disclosure of Corporate Social Responsibility in Manufacturing Companies listed on the Indonesia Stock Exchange in 2015 - 2017. The technique of sample selection uses purposive sampling in 24 manufacturing companies. Data analysis techniques used in this study are the classic assumption test and multiple linear regression test. All variables are stated to be free from interference from classical assumptions. From the results of multiple linear regression test results f test obtained a significant value of 0,000 or <0.05. This means that Environmental Performance, Company Size, and Industrial Sensitivity in Manufacturing Companies listed on the Indonesia Stock Exchange have a significant simultaneous effect. Partial testing shows the results that the variable Environmental Performance and Industrial Sensitivity has a positive and significant effect on Corporate Social Responsibility while the Company Size variable has a negative influence on Corporate Social Responsibility.
Corporate Social Responsibility adalah bentuk tanggung jawab sosial perusahaan yang diungkapkan secara transparan dan diharapkan dapat memperoleh legistimasi dari publik.  Penelitian ini bertujuan untuk mengetahui pengaruh Kinerja Lingkungan, Ukuran Perusahaan, dan Sensitivitas Industri terhadap  pengungkapan Corporate Social Responsibility di Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia  tahun 2015 - 2017. Teknik pemilihan sample menggunakan purposive sampling pada 24 perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan uji regresi linier berganda. Seluruh variabel dinyatakan bebas dari gangguan asumsi-asumsi klasik yang ada. Dari hasil uji regresi linier berganda hasil uji f diperoleh nilai signifikan 0,000 atau < 0,05. Hal ini berarti  bahwa Kinerja Lingkungan, Ukuran Perusahaan, dan Sensitivitas Industri di Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia berpengaruh signifikan secara simultan. Pengujian secara parsial menunjukkan hasil bahwa variabel Kinerja Lingkungan dan Sensitivitas Industri berpengaruh positif dan signifikan terhadap Corporate Social Responsibility sedangkan variabel Ukuran Perusahaan mempunyai pengaruh yang negatif terhadap Corporate Social Responsibility.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Date 2020-07-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1865
10.22225/kr.12.1.1865.113-125
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol. 12 No. 1 (2020); 113-125
2599-1809
2301-8879
10.22225/kr.12.1
 
Language ind
 
Relation https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1865/1469
 
Rights Copyright (c) 2020 KRISNA: Kumpulan Riset Akuntansi
 

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