CD Skripsi
Pengaruh Profitabilitas, Age Of Listing, Ukuran Perusahaan, Dan Leverage Terhadap Social Disclosure (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks Kompas 100 Dan Lq45 Tahun 2017 Dan 2018)
This research aimed to examine the influence of profitability, age of listing, firm size,
and leverage on social disclosure. This research was causal research with quantitative
approach. The data obtained from the Indonesia Stock Exchange (IDX). The population in
this study is companies listed in the compass 100 index and LQ45 with a sample of 100
companies in 2017 and 2018. Data obtained by using purposive sampling method and the
social disclosure measured by using 2013 Global Reporting Initiative (GRI-G4) in the social
category. Data were analyzed by using multiple regression analysis with SPSS version 25.0
program.
The results of the study show that, (1) there are positive influence of profitability on
social disclosure, (2) there are positive influence of age of listing on social disclosure, (3)
there are positive influence of firm size on social disclosure, (4) there is no effect of leverage
on social disclosure.
Keyword: Profitability, Age of Listing, Firm Size, Leverage, Social Disclosure
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