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All Journal Jurnal Paradigma Akuntansi
Felix Colim
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Economics, Econometrics & Finance Social Sciences

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FAKTOR YANG MEMPENGARUHI CSRD PADA PERUSAHAAN CONSUMER NON-CYCLICAL PERIODE 2019-2021 Felix Colim; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/7gf16g70

Abstract

This research was made with the aim of studying and obtaining empirical evidence regarding the iinfluence, profitability, liquidity, firm size, and solvency on the value of CSRD of non-cyclical consumer companies listed on the IDX for the 2019-2021 periods. The study used secondary data obtained at www.idx.co.id, samples that match the criteria were taken from as many as 30 companies. This research used a purposive sampling method. The techniques that were used for data analysis were descriptive statistics and the method for testing the hypothesis was the regression method which was processed by Eviews12. CSRD uses the GRI-4 standard. This study reveals that profitability, firm size, and solvency have significant effects on the value of CSRD while the current ratio has no significant effects on the value of CSRD. The implications of this study are to pay attention to profitability, firm size, and solvency to improve the value of CSRD.
Co-Authors Rosmita Rasyid