PENGARUH RETURN ON ASSETS DAN DEBT TO ASSETS RATIO TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016

RATNASARI, DESY and Abukosim, Abukosim and Tjandrakirana DP, Rina (2018) PENGARUH RETURN ON ASSETS DAN DEBT TO ASSETS RATIO TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

This study ctiscusses the return on assets and on the disclosure debt to asset ratio of corporate social responsibility on securities companies used in the period of Indonesia's securities period 2012-2016. This study uses secondary data obtained from the website www.idx.co.id. The data used are the data on the BEI and there are different variables from 2012 to 2016. In this study consists of 2 independent variables and 1 dependent variable is the return on assets and debt to asset ratio as an independent variable and the disclosure of the company's responsibility social responsibility is the dependent variable. The method used to analyze multiple data and to allow unbiased bias. The classical test performed consisted of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Analytical process used with multiple linear method by conducting test and test for hypothesis. The results showed that the return on assets did not significantly influence the disclosure of corporate social responsibility and debt to asset ratio significantly to the disclosure of corporate social responsibility.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Retrun On Asset,Debt to Assets Ratio, Corporate Social Responsibility
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD60-60.5 Social responsibility of business
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 03 Oct 2019 08:56
Last Modified: 03 Oct 2019 08:56
URI: http://repository.unsri.ac.id/id/eprint/10175

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