Shahidah, Mellisa Alifani (2024) Pengaruh profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan terhadap Pengungkapan Corporate Social Responsibility dengan Good Corporate Governance sebagai Variabel Moderasi (Studi pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2018-2022). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aimed to determine the effect of profitability, company size, and company age towards Corporate Social Responsibility disclosure with Good Corporate Governance as a moderating variable. This study used secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for 2018-2022 period. The population of this study was all mining companies listed on the IDX for the 2018-2022 period with a total of 53 companies. The sampling technique used Purposive Sampling so that 235 processed data were obtained. The data analysis technique used multiple linear regression and was processed with the help of the SPSS program. The results of this study are that the profitability and company size variables have a significant effect towards CSR disclosure, while the company age variable does not have a significant effect towards CSR disclosure, GCG is not able to moderate the profitability variable, and company age towards CSR disclosure, while in the company size variable GCG is able to moderate CSR disclosure. Keywords: Profitability, Company Size, Company Age, CSR, GCG.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Profitabilitas, Ukuran perusahaan, Umur perusahaan, CSR, GCG |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELLISA ALIFANI SHAHIDAH |
| Date Deposited: | 04 Oct 2024 07:37 |
| Last Modified: | 04 Oct 2024 07:37 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2161 |
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