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

Abstract

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