Abstract
The purpose of this study is to test effect of profitability, leverage, firm size and age to level of disclosure of CSR (corporate social responsibility). CSR is measured by using the checklist data from the Global Reporting Index (GRI). Profitability is measured by using net profit margin (NPM). Leverage is measured by using the debt ratio. The proxy of firm size is logarithm of total assets. Firm age is the time since its establishment until the years of research. Sample selection is done by purposive sampling method. The criteria used are companies from the mining industry, published its annual report for three consecutive years, and using rupiahs as unit of currency. Regression analysis showed that four variables simultaneously affect the level of CSR disclosure. Partial analysis showed only two variables including size and age that affect the level of disclosure of CSR
Highlights
The purpose of this study is to test effect of profitability, leverage, firm size and age to level of disclosure of Corporate Social Responsibility (CSR)
CSR is measured by using the checklist data from the Global Reporting Index (GRI)
Profitability is measured by using net profit margin (NPM)
Summary
Berdasarkan tabel di atas dapat di lihat bahwa nilai Tolerance dari kelima variabel baik variabel dependen maupun variabel independen adalah lebih dari 0,1 dan nilai VIF kurang dari 10. Kesimpulannya bahwa dalam regresi antara variabel bebas Profitabilitas (X1), Leverage (X2), Ukuran Perusahaan (X3) dan Usia Perusahaan (X4) terhadap CSR (Y) tidak terjadi autokorelasi. Sedangkan jika tidak ada pola yang jelas, serta titik-titik menyebar diatas dan dibawah angka ) pada sumbu Y, maka tidak terjadi heterokedasitas.Model regresi yang baik adalah yang homokedasitas atau tidak heterokedasitas. Kesimpulannya bahwadata dalam model regresi tidak heterokedasitas dan model regresi layak dipakai untuk memprediksi CSR berdasarkan masukan variabel independen Profitabilitas, Leverage, Ukuran perusahaan dan Usia perusahaan. Penelitian ini mendeteksi apakah data berdistribusi normal atau tidak dengan melihat nilai signifikansi pada tabel uji Kolmogorov Smirnov yang menunjukan nilai lebih dari 0,05. Statistic Df Sig. Statistic df Sig. Berdasarkan tabel di atas (kolmogorov-smirnov) maka dapat di deskripsikan tingkat signifikansi profitabilitas sebesar 0,100, leveragesebesar 0,200, ukuran perusahaan sebesar 0,184, usia perusahaan sebesar 0,164dan CSR sebesar 0,150.Hasil ini menunjukkan bahwa semua data berdistribusi normal.
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