Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Healthy Journal
Hana Herlina
Universitas Sarjanawiyata Tamansiswa
Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH DEWAN KOMISARIS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDO Teguh Erawati; Hana Herlina
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to prove the effect of the board of commissioners, profitability, public share ownership and managerial ownership on corporate social responsibility disclosure. The nature of this research is quantitative. The population in this study are manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange in 2015-2019 and there are 52 companies. The sampling technique used purposive sampling and obtained 9 companies. This study uses secondary data in the form of annual financial reports which are downloaded from www.idx.co.id. Data analysis used multiple linear regression analysis with the help of the SPSS 25 software program. The results showed that the board of commissioners and public share ownership had a positive and significant effect on corporate social responsibility disclosure. Meanwhile, profitability and managerial ownership do not have a significant effect on corporate social responsibility disclosure.
Co-Authors Teguh Erawati