Pengaruh Ukuran Perusahaan dan Umur Perusahaan terhadap Tanggung Jawab Sosial Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia (BEI)

Abstrak

This study aims to examine whether whether company size, company age has an effect on profitability, company size, company age, profitability has an effect on corporate social responsibility, and whether company size has an effect on corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 154 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis.

The results of the study include (1) company size influencing profitability, (2) company age influencing profitability, (3) company size influencing corporate social responsibility, (4) company age influencing corporate social responsibility, (5) profitability influencing on corporate social responsibility, (6) company size influences corporate social responsibility with profitability as an intervening variable, (7) corporate age affects corporate social responsibility with profitability as an intervening variable.

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Authors
  • Desyderia Ingriani Wahyuni Yassim
  • Gendro Wiyono
  • Mujino
Publication Date

2020-01

Keywords

company age, company size, corporate social responsibility, profitability