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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis BAKI (Berkala Akuntansi dan Keuangan Indonesia) FINANCIAL : JURNAL AKUNTANSI Journal of Business, Management, and Accounting JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH PENELITIAN MAHASISWA
Arif Nugroho Rachman
Sekolah Tinggi Ilmu Ekonomi Surakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Social Sciences Other

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Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

 1 
DETERMINANTS OF AGRICULTURAL CORPORATE CSR DISCLOSURE ON BEI Veronika Enggarsih; Arif Nugroho Rachman
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25504

Abstract

This study aims to determine the effect of profitability, leverage, and media exposure on CSR in agricultural companies listed on the IDX in 2015 - 2019. Sampling using purposive sampling technique as many as 15 companies with a span of time observations made for 5 years and selected as many as 75 objects of observation. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that profitability does not affect CSR disclosure, leverage does not affect CSR disclosure, while media exposure affects CSR disclosure.
Co-Authors Alviony Charisa Putri Amy Wulandari Aurora Noel Saputri Christiawan Hendratmoko Eko Triyanto Evita Kusuma Fitria Ayu Setyaningsih Heny Kurnianingsih Indah Nurcahyaningsih Kristy Oktavia Muhammad Jalari Oktavia Fara Sherly Indrasafitri Srimega Srimega Veronika Enggarsih Wafiqotul Luthfiyah