ARIZONA DEFRIANSYAH, (0811031021) (2016) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBELUM DAN SESUDAH KONVERGENSI IFRS. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
Penelitian ini memiliki tujuan untuk mengetahui apakah profitabilitas dan leverage mempengaruhi tingkat pengungkapan sosial perusahaan kehutanan yang listing di BEI sebelum dan sesudah konvergensi IFRS. Serta perbedaan kinerja keuangan dan tingkat pengungkapan tanggung jawab sosial perusahaan (CSR) pada perusahaan kehutanan yang listing di BEI sebelum dan sesudah konvergensi IFRS. Sampel dari penelitian ini adalah perusahaan kehutanan yang listing pada BEI pada tahun 2011 dan 2013. Sampel yang digunakan ada 24 perusahaan dengan metode purposive sampling dan analisis linear regresi berganda. Hasilnya menunjukkan bahwa tidak ada pengaruh yang signifikan antara profitabilitas dan leverage terhadap tingkat pengungkapan sosial perusahaan kehutanan. Kemudian hasil penelitian juga menunjukkan perbedaan dan perubahan atas variabel-variabel yang diteliti, yaitu profitabilitas, leverage dan CSR sebelum dan sesudah konvergensi IFRS. Kata kunci: profitabilitas, leverage, CSR, konvergensi, IFRS ABSTRAK BAHASA INGGRIS This research aims to knowing the profitability and leverage ratio affect the level of social disclosure of forestry companies which listing on IDX before and after IFRS convergence. And the difference of financial performance and the level of corporate social responsibility (CSR) on forestry companies which listing on IDX before and after IFRS convergence. Samples of this research are the forestry companies which listing on IDX in 2011 and 2013. 24 samples of forestry companies are calculated by using purposive sampling method and multiple linear regression test. The result showed that no significant effect between profitability and leverage ratio to the level of social disclosure of forestry companies. Next, the result also showed the difference and changes of variables in this research, there are: profitability, leverage ratio and CSR before and after IFRS covergence. Keywords: profitability, leverage, CSR, convergence, IFRS
| Item Type: | Other |
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| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 7741368 . Digilib |
| Date Deposited: | 11 Feb 2016 06:53 |
| Last Modified: | 11 Feb 2016 06:53 |
| URI: | http://digilib.unila.ac.id/id/eprint/20951 |
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