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All Journal JAM Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Pembangunan Nagari AMAR (Andalas Management Review)
Venny Darlis
Fakultas Ekonomi Universitas Andalas
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Journal : Jurnal Pembangunan Nagari

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PENGUJIAN KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Idamiharti Idamiharti; Venny Darlis
Jurnal Pembangunan Nagari Vol 2 No 1 (2017)
Publisher : Badan Penelitian and Pengembangan (Balitbang), Padang, West Sumatra, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.521 KB) | DOI: 10.30559/jpn.v2i1.12

Abstract

The purpose of this study was to examine the influence of size, profitability (ROE), leverage (DER), growth and the firm environment performance (proper) on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. This research employed food and beverage companies that listed in Indonesia Stock Exchange (ISE) in the period 2009-2013 as its samples. Using multiple linear regressions, the results show that leverage (DER) and growth were not significantly influence CSRD yet, firms’ size, profitability (ROE) and the firm environment performance (proper) have significant effect on CSRD.
Co-Authors Amsal, Ares Albirru Ares Albirru Amsal Dessy Kurnia Sari Donard Games Idamiharti Idamiharti Laura Amelia Triani M. Nazer muhammad ikhsan syahputra Sari, Dessy Kurnia Sosmiarti Sosmiarti Triana Utary Velia Meidilisa