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Entherthiman Galvani Tampubolon
Politeknik Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dina Arfianti Siregar; Entherthiman Galvani Tampubolon
JURNAL MANEKSI Vol 8, No 2 (2019): Desember 2019
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.04 KB) | DOI: 10.31959/jm.v8i2.393

Abstract

This study aims to determine the effect of profitability and company size on disclosure of social responsibility (CSR). Variable profitability and company size as an independent variable and disclosure of social responsibility (CSR) as the dependent variable. The number of samples used in this study were 35 manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018. This study uses secondary data. Data were collected using a purposive sampling method based on certain conditions. Data were analyzed using linear regression models. The results of this study indicate that profitability does not affect to disclosure of social responsibility (CSR), while the firm size affects the disclosure of social responsibility (CSR).
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dina Arfianti Siregar; Entherthiman Galvani Tampubolon
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 2 (2019): Desember 2019
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.04 KB) | DOI: 10.31959/jm.v8i2.393

Abstract

This study aims to determine the effect of profitability and company size on disclosure of social responsibility (CSR). Variable profitability and company size as an independent variable and disclosure of social responsibility (CSR) as the dependent variable. The number of samples used in this study were 35 manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018. This study uses secondary data. Data were collected using a purposive sampling method based on certain conditions. Data were analyzed using linear regression models. The results of this study indicate that profitability does not affect to disclosure of social responsibility (CSR), while the firm size affects the disclosure of social responsibility (CSR).
Co-Authors Dina Arfianti Siregar