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All Journal Jurnal Akuntansi Ekonomi Dan Pembangunan Journal of Administrative and Sosial Science (JASS) Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Profit: Jurnal Manajemen, Bisnis dan Akuntansi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Perigel: Jurnal Penyuluhan Masyarakat Indonesia JEBD EKSYDA: Jurnal Studi Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Medika Mengabdi
Nur Fitri Eka Asbarini
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Nur Fitri Eka Asbarini; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2576

Abstract

The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.
Co-Authors Abdul Chalel Rahman Abdul Chalel Ramham Amriana Padlika Asrifia Ridwan Bahri, Salmi Yuniar Baiq Dewi Kamariani Dede Juanda Hartiani Hartiani Hartiani Hengky Setiawan Laili Isnaini Maya Ulyani Muhammad Ghafur Wibowo Nurmaulia Khotmi Putri Surya Safara Slamet Haryono Sultanil Jamil