This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSRKeywords: CSR, company size, leverage, profitability
The aim of this research is to determine tourists’ tourist satisfaction analysis of users of tourism transport cooperative services Surya Kencana Sanur. Data was collected using observation method, interview, questionnire, documentation, and literature study. Respondents were determined using purpose sampling method with 18 indicators, and total respondents involved were 108 individuals. Data were analyzed using quantitative descriptive analysis technique with Importance Performance Analysis (IPA) with Likert scale to determine each indicator’s quadrant. Services dimension studied were tangibility, reliability, responsiveness, assurance, and empathy. He results of this research showed that the average of tangibility variable is 88,60% categorized as less satisfied, average of reliability variable is 92,84% categorized as highly satisfied, average of responsiveness variable is 89.13% categorized as less satisfied, average of assurance variable is 89.70% categorized as less satisfied, and average of empathy variable is 89.39% categorized as less satisfied. Overall total of appropriate level is 89.77%. From this research, it is expected that the company improves services which are considered as important by tourists, but drivers’ performances have not met tourists’ expectation. Indicators which have fulfilled tourists’ expectation need to be maintained.
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