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Ahmad Rifani Irham
Faculty of Economics, Universitas Sriwijaya, Indonesia
Economics, Econometrics & Finance

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The effect firm characteristic on corporate social responsibility disclosure in the firms listed in Indonesia Sharia Stock Index Ahmad Rifani Irham; Sa'adah Yuliana; Marlina Widiyanti
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 3 (2018): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.436 KB) | DOI: 10.22437/ppd.v6i3.5820

Abstract

This study aims to analyze the effect of firm characteristics of corporate social responsibility disclosure. The population in this study is as many as 143 companies listed in the Indonesia Sharia Stock Index, whereas units of analysis in this study were 43 companies listed in the Indonesia Sharia Stock Index for the period 2012-2016. The type of data used is secondary data with multiple linear regression analysis. The result shows that firm size and profitability have significant influence, while leverage and firm growth have no significant effect on corporate social responsibility disclosure. This study supports signaling theory in which the information presented will be a good signal for external parties for sustainable development for the company.
Co-Authors Marlina Widiyanti, Marlina Sa'adah Yuliana