CD Skripsi
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility (Csr) (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals
Rizki Asih Gustari
ABSTRACT
This research aims to examine and analyze the influence of profitability, company size and ownership structure on Corporate Social Responsibility (CSR) disclosure in non-cyclical consumer sector companies listed on the BEI in 2020- 2023. The sampling technique in this research used a purposive sampling technique and a sample of 19 companies was obtained. The data analysis method used is panel data regression analysis using the eviews 12 application. The results of this study show that profitability has a negative effect on Corporate Social Responsibility (CSR) disclosure, company size has a positive effect on Corporate Social Responsibility (CSR) disclosure, institutional ownership has a negative effect on Corporate Social Responsibility (CSR) disclosure, and public ownership has no effect on Corporate Social Responsibility (CSR) disclosure.
Keywords : Profitability, Company Size, Institutional Ownership, Public Ownership, Corporate Social Responsibility.
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