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All Journal Jurnal Sosial Budaya Jurnal Analisis Manajemen Journal of Accounting Science International Journal of Financial, Accounting, and Management Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Unri Conference Series: Community Engagement ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ALMUJTAMAE: Jurnal Pengabdian Masyarakat Muria Jurnal Layanan Masyarakat Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) Community: Jurnal Pengabdian Pada Masyarakat
Aprilia Whetyningtyas
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muria Kudus
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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

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Determinan Pengungkapan Corporate Social Responsibility Diah Ayu Susanti; Aprilia Whetyningtyas; Ananda Amanah Prihutami
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.513

Abstract

This study aims to examine the effect of profitability, leverage, board of commissioners size, and institutional ownership on the disclosure of corporate social responsibility. The number of samples in this study is 194. The analytical test method used is descriptive statistical analysis, classical assumption test which includes: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, and hypothesis testing which includes: multiple determination coefficient test (R2) , simultaneous significant test (F statistic test), and individual parameter significant test (t statistical test). Regression analysis used in this study is multiple linear regression analysis. The results of this study indicate that the variables of profitability, leverage, and institutional ownership have no effect on the disclosure of corporate social responsibility, while the variable size of the board of commissioners has a positive influence on the disclosure of corporate social responsibility.
Co-Authors Alifiana, Mia Ajeng Alifiana, Mia Ajeng Alvaro, Gading Ananda Amanah Prihutami Arumsari, Nurul Rizka Ashari Ashari Ashari Ashari Ayu Susanti, Diah Azizah, Amalia Dhaifina Idznitia Apriyani Naimi Diah Ayu Susanti Dianing Ratna Wijayani Elyana, Ema Faridhatun Faidah Handayani, Retno Tri Hutomo Rusdianto, Hutomo Indah Dwi Prasetyaningrum Izza Ashsifa Joko Utomo Kertati Sumekar Masruki Kabib Mulyanto Mulyanto Nadia, Linda Putri Naimi, Dhaifina Idznitia Apriyani Ponny Harsanty Ponny Harsanty, Ponny Rama Ade Taruna Setyo Ferry Wibowo Shofa, Ainun Nurus Solly Aryza Sri Mulyani Susanti, Diah Ayu