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All Journal E-JURNAL AKUNTANSI
Ni Luh Ari Maharani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility Ni Luh Ari Maharani; I Putu Sudana
E-Jurnal Akuntansi Vol 33 No 11 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i11.p19

Abstract

Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitability, leverage and management ownership on CSR disclosure. This research uses 188 observations from energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. Data were analyzed using multiple linear regression analysis. The results of the analysis show that profitability, leverage and management ownership have a positive effect on CSR disclosure. This implies that stakeholder theory is able to underlie the study of CSR disclosures. Keywords: Stakeholder Theory; Disclosure; Corporate Social Responsibility
Co-Authors I Putu Sudana