AKBAR DWI PUTRA, . (2021) PENGARUH PROFITABILITAS, FIRM AGE, DAN CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015 - 2019. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, firm age, dan corporate governance terhadap corporate social responsibility dengan ukuran perusahaan sebagai veriabel moderasi. Variabel independen dalam penelitian ini adalah profitabilitas, firm age, dan corporate governance, variabel dependennya yaitu corporate social responsibility, sedangkan variabel moderasinya adalah ukuran perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Dalam penelitian ini ditetapkan teknik pengambilan sampel menggunakan purposive sampling, yaitu memilih berdasarkan kriteria-kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti. Jumlah sampel yang digunakan dalam penelitian ini adalah 82 perusahaan dengan pengamatan selama 5 tahun sehingga terpilih sebanyak 410 obyek pengamatan. Penelitian ini menggunakan teknik analisis regresi linier berganda dan moderated regression analysis dengan bantuan program Eviews10. Hasil penelitian ini menunjukkan bahwa profitabilitas yang diproksikan dengan return on asset, dan corporate governance yang diproksikan dengan ukuran dewan direksi berpengaruh signifikan terhadap corporate social responsibility. Sedangkan firm age dan komisaris independen tidak berpengaruh terhadap corporate social responsibility. Ukuran perusahaan tidak mampu memoderasi hubungan antara pengaruh profitabilitas, firm age, dan corporate governance terhadap corporate social responsibility yang diukur menggunakan Log natural. Penelitian ini membuktikan teori stakeholders dan legitimasi berlaku di Indonesia. Kata kunci: Corporate Governance, Corporate Social Responsibility, Firm Age, Profitabilitas, Ukuran Perusahaan. This study aims to determine the effect of profitability, firm age, and corporate governance on corporate social responsibility with firm size as a moderating variable. The independent variables in this study are profitability, firm age, and corporate governance, the dependent variable is corporate social responsibility, while the moderating variable is company size. The data used in this study is secondary data in the form of an annual report. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. In this study, the sampling technique was determined using purposive sampling, namely selecting based on certain criteria as desired by the researcher. The number of samples used in this study was 82 companies with observations for 5 years so that 323 objects of observation were selected. This study uses multiple linear regression analysis techniques and moderated regression analysis with the help of the Eviews10 program. This study indicates that profitability as proxied by return on assets, and corporate governance as proxied by the size of the board of directors have a significant effect on corporate social responsibility. While firm age and independent commissioners does not affect corporate social responsibility. Firm size can’t moderate the relationship between the influence of profitability, firm age, and corporate governance on corporate social responsibility as measured using the natural log. This research proves the theory of stakeholders and legitimacy applies in Indonesia. Keyword: Corporate Governance, Corporate Social Responsibility, Firm Age, Firm Size, Profitability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1) Dr. Gatot Nazir Ahmad, M.Si ; 2) Sholatia Dalimunthe, SE., M.B.A |
| Subjects: | Manajemen > Manajemen , Business |
| Divisions: | FE > S1 Manajemen |
| Depositing User: | Users 10904 not found. |
| Date Deposited: | 31 Aug 2021 04:57 |
| Last Modified: | 31 Aug 2021 04:57 |
| URI: | http://repository.unj.ac.id/id/eprint/18485 |
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