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All Journal Journal of Creative Power and Ambition (JCPA)
Syfa Ratu Anjelita
Universitas Amikom Yogyakarta
Economics, Econometrics & Finance

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The Effect of Profitability, Solvency, and Company Growth on Corporate Social Responsibility Disclosure Syfa Ratu Anjelita; Fahrul Imam Santoso
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i02.1863

Abstract

This study aims to examine the influence of Company Profitability, Solvency, and Growth on Corporate Social Responsibility Disclosure. The sample of this study is 19 companies listed on the Indonesia Stock Exchange using the purposive sampling method. The analysis technique used is multiple linear regression. The results of the study show that Profitability and Company Growth partially or simultaneously do not have a significant effect on Corporate Social Responsibility Disclosure, while Solvency itself has a significant effect on Corporate Social Responsibility Disclosure. The Adjusted R Square value of 0.109 indicates that the three independent variables are only able to explain 10.9% variation in CSR disclosure. It was concluded that the company's decision to disclose CSR was not influenced by the company's financial condition, but rather the fulfillment of regulations and corporate social responsibility.
Co-Authors Fahrul Imam Santoso