Pengaruh Profitabilitas, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 - Ketsia, Jefanya; Wanialisa, Mery (IKRAITH-EKONOMIKA, 2024)
ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Profitabilitas, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Corporate Social Responsibility pada perusahaan Manufaktur sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017- 2021. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 6 perusahaan dengan kurun waktu 5 tahun sehingga di peroleh sebanyak 30 data. Analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi data panel dengan menggunakan software Eviews 9. Hasil penelitian menunjukan bahwa: (1) Secara parsial Profitabilitas dan Ukuran perusahaan berpengaruh negatif terhadap Corporate Social Responsibility. (2) Secara parsial Kepemilikan Institusional berpengaruh positif terhadap Corporate Social Responsibility. (3) Secara simultan Profitabilitas, Kepemilikan Institusional dan Ukuran Perusahaan berpengaruh terhadap Corporate Social Responsibility dengan nilai probabilitas 0.000937 < 0.05. Hasil penelitian ini juga menunjukan bahwa kemampuan variabel independen dalam menjelaskan variasi dependen hanya 54% dan sisanya 46% dipengaruhi oleh variabel lain Kata Kunci : Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, Corporate Social Responsibility. ABSTRACT This research purposed to know and to examine the influence of profitability, Institutional of Ownership and the size of the company towards Corporate Social Responsibility in various industrial manufacturing company listed on the Indonesian Stock Exchange (IDX) period 2017- 2021. The sampling method used was purposive sampling and a sample of 6 companies was obtained with a period of 5 years so that 30 data were obtained. The analysis used in this research is descriptive statistics and panel data regression analysis using Eviews 9 software. The results of the study show that: (1) Partially, profitability and firm size have a negative effect on Corporate Social Responsibility. (2) Partially, Institutional Ownership has a positive effect on Corporate Social Responsibility. (3) Simultaneously Profitability, Institutional Ownership and Company Size affect Corporate Social Responsibility with a probability value of 0.000937 <0.05. The results of this study also show that the ability of the independent variables to explain the dependent variation is only 54% and the remaining 46% is influenced by other variables. Keywords : Profitability, Institutional of Ownership, The Size of The Company, Corporate Social Responsibility