Pengaruh Sales Growth, Profitabilitas, dan Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Perkebunan Sub Sektor Kelapa Sawit Yang Terdaftar di Bursa Efek Indonesia. (The Influence of Sales Growth, Profitability, and Public Share Ownership on Corporate Social Responsibility Disclosure in Palm Oil Sub-Sector Plantation Companies Listed on the Indonesian Stock Exchange).

Satriawibowo, Nur Wahyu (2024) Pengaruh Sales Growth, Profitabilitas, dan Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Perkebunan Sub Sektor Kelapa Sawit Yang Terdaftar di Bursa Efek Indonesia. (The Influence of Sales Growth, Profitability, and Public Share Ownership on Corporate Social Responsibility Disclosure in Palm Oil Sub-Sector Plantation Companies Listed on the Indonesian Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to examine the influence of sales growth, profitability, and public stock ownership on the disclosure of corporate social responsibility in oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The method used is a quantitative associative causal approach aimed at explaining the cause-and-effect relationship between independent and dependent variables. Data were obtained from secondary sources, including financial reports and sustainability reports, obtained from company websites and the IDX website. Sample selection was carried out using purposive sampling techniques based on specific criteria, resulting in 10 companies as research samples. Data analysis was conducted using SPSS version 27, involving classic assumption tests, multiple linear regression tests, partial tests, simultaneous tests, and determination tests. The research findings indicate that sales growth has a positive and significant influence on the disclosure of corporate social responsibility, profitability does not have a significant influence on the disclosure of corporate social responsibility, and public stock ownership has a positive and significant influence on the disclosure of corporate social responsibility.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: sales growth, profitability, public stock ownership
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222000061 Nur Wahyu Satriawibowo
Date Deposited: 16 Aug 2024 02:25
Last Modified: 16 Aug 2024 07:34
URI: http://repository.untag-sby.ac.id/id/eprint/29993

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