Dewi, Afia Kusuma
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Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Leverage Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017 – 2019) Dewi, Afia Kusuma; Teti Chandrayanti; Sri Yuli Ayu Putri
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 3 (2023): Ekasakti Pareso Jurnal Akuntansi (Juli 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i3.910

Abstract

This study aims to determine the effect of CSR Disclosure, Company Size and Leverage on Financial Performance in Manufacturing Companies listed on the IDX in 2017-2019. The data collection method in research uses data collected from financial reports that have been published on the IDX web. This study shows the results that: 1) Disclosure of Corporate Social Responsibility (CSR) has no partially significant effect on Financial Performance in Manufacturing Companies listed on the IDX in 2017-2019. 2) Company size has a partially significant influence on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019. 3) Leverage has a partially significant effect on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019. 4) Disclosure of CSR, Company Size and Leverage have a simultaneous significant effect on the Financial Performance of Manufacturing Companies listed on the IDX in 2017-2019.