Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Dinasti International Journal of Digital Business Management JPK: Jurnal Proteksi Kesehatan Al-Azhar Journal of Islamic Economics
Idayanti Idayanti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Dinasti International Journal of Digital Business Management

 1 
Disclosure of Corporate Social Responsibility (CSR) Through Factors that Influence it Handari, Henni; Yopi Yulius; Ita Reinita Ita Reinita; Idayanti Idayanti
Dinasti International Journal of Digital Business Management Vol. 4 No. 5 (2023): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v4i5.2001

Abstract

Research on Corporate Social Responsibility has often been carried out, but in this study there is a little novelty, namely the disclosure of Corporate Social Responsibility through the influence of variables Board of Commissioners Size, Institutional Ownership, Public Share Ownership, and Profitability. The population studied is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021, using purposive sampling, 15 companies were obtained as samples. Multiple regression analysis method with panel data and secondary data processed with Eviews software version 12.0. Research findings show that the variables of Board of Commissioners size, Institutional Ownership, Public Share Ownership, and Profitability simultaneously affect Corporate Social Responsibility (CSR) disclosure. This research can be used by Issuers to be obliged to publish complete and accurate financial statements in order to provide appropriate information to shareholders, as well as managing profitability in Corporate Social Responsibility disclosure to attract investors.
Co-Authors Ardenny Ardenny Bella Friska Dewi Sartika Fauziah Umar Handari, Henni Hasriani Hasriani Ismail Kappaja Ita Reinita Ita Reinita Magdalena Magdalena Nur Ainal Karima R Sakhnan Usraleli Usraleli Yopi Yulius