PENGARUH PROFITABILITAS DAN SLACK RESOURCES TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019- 2021)

• Main Author: Febri Ayu Astiani, - (Author)
• Format: Book
• Published: 2023-04-12.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/90651/6/S_PEA_1900697_Title.pdf; http://repository.upi.edu/90651/7/S_PEA_1900697_Chapter1.pdf; http://repository.upi.edu/90651/4/S_PEA_1900697_Chapter2.pdf; http://repository.upi.edu/90651/1/S_PEA_1900697_Chapter3.pdf; http://repository.upi.edu/90651/5/S_PEA_1900697_Chapter4.pdf; http://repository.upi.edu/90651/3/S_PEA_1900697_Chapter5.pdf; http://repository.upi.edu/90651/2/S_PEA_1900697_Appendix.pdf
• Keywords: H Social Sciences (General); HB Economic Theory; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan slack resources terhadap pengungkapan corporate social responsibility. Teknik sampling yang digunakan adalah purposive sampling, sehingga diperoleh sampel sebanyak 18 perusahaan BUMN. Data yang digunakan adalah data sekunder dengan metode dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS 2022. Hasil penelitian menunjukkan secara parsial profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility dan slack resources berpengaruh negatif terhadap pengungkapan corporate social responsibility. Secara simultan memperoleh hasil bahwa profitabilitas dan slack resources berpengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci: Profitabilitas, Slack Resources, Pengungkapan Corporate Social Responsibility This study aims to determine the effect of profitability and slack resources on corporate social responsibility disclosure. Sampling technique used is a purposive sampling, in order to obtain a sample of 18 BUMN companies. The data used are secondary data with documentation method. The data analysis method used in this study is multiple linear regression using SPSS 2022 software. The results show that partially profitability has positive effect on corporate social responsibility disclosure dan slack resources has negative effect on corporate social responsibility disclosure. Simultaneously, profitability and slack resources have effect on corporate social responsibility disclosure. Keywords: Profitability, Slack Resources, Corporate Social Responsibility Disclosure