Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Asian Journal of Management, Entrepreneurship and Social Science
Nisa Agustina
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Profitability, Leverage, Company Size, Environmental Performance and Corporate Social Responsibility Disclosure in Indonesia: The Moderating Effect of Company Profile Citra Amaliyah; Winda Tri Wahyuni; Nisa Agustina; Rawi Rawi
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to examine the effect of profitability, leverage, company size, environmental performance in financial and non-financial reports on corporate social responsibility disclosure (CSRD), with company profile as a moderating variable. This type of research is included in quantitative associative research. The sampling method uses purposive sampling, with a sample size of 85 companies. Data was taken from 521 companies on the Indonesia Stock Exchange covering various sectors in the 2018-2022 period. The data analysis method used in this research is descriptive statistical analysis, classical assumption test and moderated regression analysis (MRA) using IBM SPSS 29. The results showed that profitability, company size, environmental performance have a positive effect on CSR disclosure. Company profile moderates company size and environmental performance on CSR disclosure while leverage has no negative effect on CSR disclosure. Company profile does not moderate profitability and leverage on CSR disclosure.
Co-Authors Citra Amaliyah Rawi Rawi Winda Tri Wahyuni