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All Journal Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JRA: Jurnal Riset Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Devotion: Journal of Research and Community Service Jurnal Ekonomi KIAT Indonesian Journal of Multidisciplinary Science International Journal of Applied Business and International Management Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Hadri Mulya
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Journal : Devotion: Journal of Research and Community Service

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Determinant Corporate Social Responsibility Disclosure, Size of Companies Registered of Bursa Efek Indonesian Property nd Real Estate Ravi, Muhammad; Mulya, Hadri
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.311

Abstract

This study discusses how Profitability and Leverage on Corporate Social Responsibility Disclosures are moderated by company size. This study uses secondary data as a data source with a total sample of 135 companies listed on the property and real estate sector stock exchanges with a time span from 2016 to 2020. The results of this study indicate that the Profitability variable does not have a significant effect on Corporate Social Responsibility Disclosure has a significant effect if it is moderated by Size Companies while the Leverage variable has a significant effect on Corporate Social Responsibility Disclosure but does not have a significant effect if it is moderated by Size Companies.
Co-Authors Arya Adhitya Putra, Fajar Arzia Laksmita Putri Asmin Safari Lubis Corry Kristanti Fahmil Furqon El Ghofiqiy Felgi Kiko Fananta Lubis, Asmin Safari Masyhudzulhak, Masyhudzulhak Muhammad Aras Prabowo Murwanto, Triadi Nidia Putri Amelia Putri Amelia, Nidia Ravi, Muhammad Retno Puji Astuti Sigit Widiatmoko Sitawati Sitawati Sri Mulyati