Pengaruh kualitas laba terhadap corporate social responsibility disclosure pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI)

Hidayati, Kholilatul (2013) Pengaruh kualitas laba terhadap corporate social responsibility disclosure pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

[img]
Preview
Text
09520079_Pendahuluan.pdf

Download (3MB) | Preview
[img]
Preview
Text
09520079_Indonesia.pdf

Download (123kB) | Preview
[img]
Preview
Text
09520079_Arab.pdf

Download (1MB) | Preview
[img]
Preview
Text
09520079_Inggris.pdf

Download (63kB) | Preview
[img]
Preview
Text
09520079_Bab_1.pdf

Download (431kB) | Preview
[img]
Preview
Text
09520079_Bab_3.pdf

Download (499kB) | Preview
[img]
Preview
Text
09520079_Bab_2.pdf

Download (1MB) | Preview
[img]
Preview
Text
09520079_Bab_4.pdf

Download (573kB) | Preview
[img]
Preview
Text
09520079_Bab_5.pdf

Download (253kB) | Preview
[img]
Preview
Text
09520079_Daftar_Pustaka.pdf

Download (214kB) | Preview
[img]
Preview
Text
09520079_Lampiran.pdf

Download (247kB) | Preview

Abstract

INDONESIA:

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas laba yang terdiri dari kualitas akrual atau Accrual Quality (ACC), persistensi laba atau earning persistence (EP), dan perataan laba atau income smoothness (IS) terhadap Corporate Social Responsibility (CSR).

Sampel penelitian ini adalah pengungkapan pertanggungjawaban sosial pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2009-2011 dengan menggunakan metode purposive sampling. Setiap tahunnya terdapat 18 perusahaan, sehingga secara keseluruhan sampel yang diteliti sejumlah 54 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini menggunakan analisis regresi berganda untuk menguji apakah kualitas laba berpengaruh signifikan terhadap Corporate Social Responsibility (CSR).

Dari hasil penelitian diperoleh bahwa dari ketiga komponen accrual quality (ACC) dan earning persistence (EP) tidak berpengaruh signifikan terhadap CSR, sedangkan income smoothness (IS) berpengaruh negatif dan signifikan terhadap CSR. Secara simultan ketiga komponen kualitas laba tersebut berpengaruh signifikan terhadap CSR. Untuk perhitungan koefisien determinasi R2 mendapatkan hasil sebesar 0,242, artinya bahwa pengungkapan pertanggungjawaban sosial sebesar 24,2% ditentukan oleh kualitas laba, sedangkan sisanya sebesar 75,8% dipengaruhi oleh variabel lainnya.

ENGLISH:

This study aims to determine the effect of earnings quality consists of Accruals Qualit y (ACC), Earnings Persistence (EP), and Income Smoothness (IS) on the Corporate Social Responsibility (CSR).

The sample of this research is the social responsibility disclosure in banking companies registered in Indonesia Stock Exchange (IDX) in 2009-2011 using purposive sampling method. There are 18 companies each year so that the overall number of companies qualified as research samples are 54 companies. This study employs multiple regression analysis to test whether the earnings quality significantly affects the Corporate Social Responsibility (CSR) or not.

The result shows that out of the three components, accrual quality (ACC) and earnings persistence (EP) have no significant effect on CSR. On the other hand, income smoothness (IS) has a significant and negative effect on CSR. Simultaneously, the three components of earnings quality significantly affect the CSR. The calculation of the coefficient of determination, R2, is
0,242. It means that the social responsibility disclosure at 24.2% is determined by the earnings quality, while the remaining number, 75.8%, is affected by other variables.

Item Type: Thesis (Undergraduate)
Supervisor: Kadir, Abdul
Keywords: Earnings Quality; Corporate Social Responsibility (CSR); Kualitas Laba; Corporate Social Responsibility (CSR)
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150114 Corporate Social Responsibility
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150114
Depositing User: Annas Al-haq
Date Deposited: 28 Sep 2015 04:26
Last Modified: 28 Sep 2015 04:26
URI: http://etheses.uin-malang.ac.id/id/eprint/2009

Actions (login required)

View Item View Item