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All Journal Jurnal Promosi Pendidikan Ekonomi Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Neraca: Jurnal Pendidikan Ekonomi Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli JEKPEND Jurnal Ekonomi dan Pendidikan REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN INVOICE : JURNAL ILMU AKUNTANSI Indo-MathEdu Intellectuals Journal Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Seminar Nasional Hasil Penelitian LP2M UNM International Journal of Education, Vocational and Social Science J-CEKI
Nuraisyiah, Nuraisyiah
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Journal : Jurnal Sosial Humaniora Sigli

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Azizah Azzah, St. Nur Al-Aina; Hasyim, Sitti Hajerah; Nuraisyiah, Nuraisyiah
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2376

Abstract

This research aims to analyze the factors that influence the disclosure of Corporate Social Responsibility (Empirical Study of Manufacturing Companies Listed on the IDX). The variables in this research consist of the independent variable (X), namely leverage, liquidity and company size and the dependent variable (Y), namely CSR disclosure. The population in this research is manufacturing companies in the cement subsector and paper sector listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling technique. Data collection was carried out using documentation techniques. This research uses descriptive analysis data, multiple linear regression and classical assumption tests. The results of this research show that the leverage and liquidity variables are not significant for CSR disclosure (Y), which means that H1 and H2 are rejected. Meanwhile, the company size variable (X) has a significant effect on CSR disclosure (Y), which means that H3 is accepted.
Co-Authors Akib, Ambarwati Anita Anita Azis, Fajriani Azizah Azzah, St. Nur Al-Aina Dedi Harianto Hajerah, Sitti Hariany Idris Hasnira Hasnira, Hasnira Hasyim, Sitti Hajerah Ilham, Nurul Fadillah Isnaini Isnaini Lika, Agnes Desna M. Ridwan Tikollah Maghfirah, Nurul Safitri Mahmuda, Asriyani Majiding, Nurul Chalisa Muhammad Azis Muhammad Hasan Muhammad Imam Ma'ruf Mutmainnah Mutmainnah Muttmainna, Fauzia Nurdiana Nurdiana Nurjannah Nurjannah Pratiwi, Lidia Rijal, Abdul S, Masnawaty Sahade Samsinar Samsinar Sangkala, Masnawaty Sri Utami Sulastri Devi Lestari. S Syahir Fadli