Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi dan Keuangan
Sulaeman, Annisa Zuhro
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Sulaeman, Annisa Zuhro; Mulyani, Heni; Yuliyanti, Leni
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43091

Abstract

AbstractThis study aims to determine the effect of profitability, leverage and company size on disclosure of corporate social responsibility (CSR). Profitability is measured by Return On Equity (ROE), Leverage is measured by Debt to Equity Ratio (DER), Company Size is measured by SIZE, and CSR Disclosure is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The data used is secondary data which is originating from the official IDX website and primary data which is originating fto, the official website of each company in the form of an annual report. The sample using purposive sampling method, 11 companies were selected as samples in this study. The hypothesis were tested by panel data regression. The results show that profitability have no effect on CSR disclosure, leverage has a negative effect on CSR disclosure and firm size has a positive effect on CSR disclosure.Keywords: CSR Disclosure, Profitability, Leverage, Firm Size
Co-Authors Leni Yuliyanti, Leni Mulyani, Heni