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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Ibrahim, Ahmad Dzaky
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Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Ibrahim, Ahmad Dzaky; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.204

Abstract

Profitability exhibits company management’s efficiency and effectiveness in utilizing assets and managing its operational activities. This study aims to test and provide empirical evidence of the effect of corporate social responsibility disclosure, firm size, and leverage on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019, 2020 and 2021. Involving the sample of 15 companies selected through purposive sampling method with predetermined criteria. The secondary data of annual reports and sustainability reports are analyzed quantitatively by multiple linear regression utilizing IBM Statistical Package for Social Science (SPSS) software. The test results indicate that Corporate Social Responsibility disclosure and firm size have no effect on profitability while leverage has a negative effect on profitability.
Co-Authors Wuryan Andayani