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Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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THE INFLUENCE OF COMPANY SIZE, LEVERAGE, PROFITABILITY, PUBLIC SHARE OWNERSHIP, BOARD OF COMMISSIONERS SIZE, AND AUDIT COMMITTEE SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Salsabila, Salma; Subadriyah, Subadriyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2962

Abstract

Introduction: This investigation aims to determine the effect of company size, leverage, profitability, public share ownership, board size, and governance audit size on the corporate social responsibility disclosure committee. Methods: This study uses multiple linear regression analysis methods. Results: The findings indicate that a company's size or leverage does not significantly impact CSR disclosure. On the other hand, CSR disclosure was positively and significantly affected by profitability and the size of the board of commissioners. In contrast, profitability and the size of the board of commissioners proved to have a positive and significant effect on CSR disclosure. However, public share ownership and audit committee size did not show a significant impact. The conclusion of this study confirms the importance of profitability and board size in encouraging CSR disclosure, while other factors do not contribute significantly. Keywords : Corporate Social Responsibility, company size, leverage, and profitability.
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Andre Anggriawan Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh