Artikel Ilmiah : C1C006037 a.n. RIZKY AKBAR ROSIDI
| NIM | C1C006037 |
|---|---|
| Namamhs | RIZKY AKBAR ROSIDI |
| Judul Artikel | PENGARUH KARAKTERISTRIK PERUSAHAAN TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| Abstrak (Bhs. Indonesia) | Tujuan penelitian ini adalah untuk mengetahui signifikansi pengaruh ukuran perusahaan, kepemilikan public, current ratio, debt to equity ratio, total asset turn over dan return on equity secara bersama-sama terhadap pengungkapan Corporate Social Responsibility serta untuk mengetahui signifikansi pengaruh ukuran perusahaan, kepemilikan public, current ratio, debt to equity ratio, total asset turn over dan return on equity secara parsial terhadap pengungkapan Corporate Social Responsibility pada perusahaan manufakture yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah studi empiric pada perusahaan manufacture terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dari populasi menggunakan metode purposive sampling, dengan tekhnik analisis regresi linear berganda. Berdasarkan hasil analisis diperoleh nilai F hitung lebih besar dari F tabel , dengan demikian maka hipotesis pertama diterima. Hasil regresi juga menunjukan bahwa nilai t hitung variabel X1, X2, X3 maupun nilai t hitung variabel X6 masing-masing lebih besar dari nilai t tabel nilai t hitung variabel X4 lebih besar dari nilai –t tabel, sedangkan nilai t hitung variabel X5 lebih kecil dari nilai t tabel. Dengan demikian maka hipotesis pertama, kedua, ketiga dan keenam diterima, sedangkan hipotesis keempat dan kelima ditolak. Berdasarkan hasil analisis data, dapat diambil kesimpulan bahwa ukuran perusahaan kepemilikan public, current ratio, debt to equity ratio, total asset turn over dan return on equity secara bersama-sama mempunyai pengaruh yang signifikan terhadap pengungkapan Corporate Social Responsibility, ukuran perusahaan kepemilikan public, current ratio dan return on equity secara parsial mempunyai pengaruh yang signifikan terhadap pengungkapan Corporate Social Responsibility, sedangkan debt to equity ratio dan total asset turn over tidak mempunyai pengaruh yang signifikan terhadap pengungkapan Corporate Social Responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). |
| Abtrak (Bhs. Inggris) | The purpose of this study was to determine the significance of the effect of firm size, public ownership, current ratio, debt to equity ratio, total asset turnover and return on equity together against disclosure of Corporate Social Responsibility as well as to determine the significance of the effect of firm size, public ownership, current ratio, debt to equity ratio, total asset turnover and return on equity are partial to the disclosure of the company's Corporate Social Responsibility manufakture listed on the Indonesia Stock Exchange (IDX). The research is empirical study on manufacturing companies listed in Indonesia Stock Exchange (IDX). Sampling of the population using purposive sampling method, the technique of multiple linear regression analysis. Based on the results obtained by analysis of the calculated F value is greater than the F table, and thus the first hypothesis is accepted. Regression results also showed that the t value variables X1, X2, X3 and X6 t value of each variable is greater than the value of t table variable X4 t value is greater than the value of the t-table, while the variable t value is smaller X5 than t table. Thus the first hypothesis, the second, third and sixth received, while the fourth and fifth hypothesis is rejected. Based on the analysis of data, it can be concluded that the size of the public ownership of the company, current ratio, debt to equity ratio, total asset turnover and return on equity are jointly have a significant influence on the disclosure of corporate social responsibility, public ownership of company size, current ratio and return on equity is partially have significant influence on the disclosure of Corporate Social Responsibility, while the debt-to-equity ratio and total asset turnover has no significant effect on the disclosure of Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange (IDX). |
| Kata kunci | ukuran perusahaan, kepemilikan public, current ratio, debt to equity ratio, total asset turn over, return on equity, Corporate Social Responsibility |
| Pembimbing 1 | Dr. Adi Wiratno, M.M, A.k. |
| Pembimbing 2 | Drs. Saras Supeno, M.Si. Ak. |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 94 |
| Tgl. Entri | (belum diset) |