CD Skripsi

Leverage Sebagai Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan Dan Struktur Modal Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2019-2021)

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The purpose of this study is to test and analyze the effect of profitability, company size and capital structure on Corporate Social Responsibility with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2019- 2021 period, totaling 193 companies. The determination of the sample in this study used the purposive sampling method, the number of samples was 54 companies. The type of data used is secondary data sourced from the company's annual report. Data analysis used multiple linear regression and moderated regression (MRA). The data analysis technique used in this study through statistical calculations using the SPSS 24 program. The results of the study show that profitability affects CSR disclosure. Company size affects CSR disclosure. Capital structure affects CSR disclosure. Leverage does not moderate the effect of profitability on CSR disclosure. Leverage does not moderate the effect of company size on CSR disclosure. Leverage moderates the effect of capital structure on CSR disclosure.

Keywords : Leverage, Profitability, Company Size, Capital Structure, Corporate Social Responsibility

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124508

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124508

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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