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All Journal At-Tadbir : jurnal ilmiah manajemen
Prasisca Riezky Maharani
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "VETERAN" Jawa Timur
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Prasisca Riezky Maharani; Tri Kartika Pertiwi
At-Tadbir : jurnal ilmiah manajemen Vol 6, No 1 (2022): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2624.507 KB) | DOI: 10.31602/atd.v6i1.5873

Abstract

This research aims to find out the effect of Profitability, Leverage, and Company Size on CSR Disclosure on companies listed in the kompas 100 Index in 2018-2019. The population in this study is a company listed in kompas100 index in 2018-2019 with purposive sampling techniques so that 140 companies are listed in the kompas100 index as samples. The type of data used is secondary data by using documentation methods as data collection. The data analysis techniques used are the outlier test, normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple linear regression analysis, hypothesis test. The results of this study showed that Profitability and Corporate Size did not contribute to CSR Disclosure, while Leverage contributed to CSR Disclosure in companies listed in kompas100 Index in 2018-2019. All these independent variables simultaneously contribute to CSR Disclosure.
Co-Authors Tri Kartika Pertiwi