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All Journal SENTRALISASI AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Kreativitas PKM YUME : Journal of Management Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS Tangible Journal Journal Online Manajemen ELPEI (JOMEL) Bata Ilyas Journal of Accounting
Nur Aisyah
STIE Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGI SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2025 Sitti Muliana; Hasriana Hasriana; Nurlaila Hasmi; Nur Aisyah; Suriani Suriani
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2862

Abstract

The purpose of this scientific study is to determine how profitability and leverage influence CSR disclosure. This research was conducted on companies operating in the energy sector, specifically the coal subsector, listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 46 samples were selected using a purposive sampling method. The data type used in this study is quantitative. Secondary data sources include financial statements, sustainability reports, and annual reports from these companies. In this study, the analytical method used was multiple linear regression. The findings of this study indicate that CSR is positively influenced by profitability, while leverage negatively contributes to CSR disclosure.
Co-Authors Asmawiyah Asmawiyah Dewi Anggraeni Erfin Erfin Fajrianti Fajrianti Fitri Fitri Hajrah R Hariyanti Hariyanti Hasbiah Hasrah Hasriana Hasriana Kapriani Kapriani, Kapriani Nur Fatwa Basar Nurjaya Nurjaya Nurlaila Hasmi Nurlinda Nurlinda Nurul Fakhriarni As’ary Sitti Muliana ST Ramlah Suriani Suriani