Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Aksioma
Cahyani, Marselina Dwi
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Cahyani, Marselina Dwi; Hariyono, Anwar
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.240

Abstract

This study aims to analyze the effect of company size, leverage and liquidity on the extent of disclosure of corporate social responsibility. The population used in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample selection used a purposive sampling method according to the criteria determined by the researcher. The analytical method used is quantitative analysis with multiple linear regression tests. The results of the study show that company size can have a significant positive effect on CSR disclosure. While the results of the leverage and liquidity variable tests cannot have an effect on CSR disclosure. So that the first hypothesis is accepted while the second and third hypotheses are rejected.
Co-Authors Anwar Hariyono