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All Journal Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi International Journal of Public Budgeting, Accounting and Finance Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI Bima Abdi: Jurnal Pengabdian Masyarakat International Journal of Applied Finance and Business Studies Akuntansi'45 Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Medani : Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Joong-Ki jle Perwira Journal of Economics and Business (PJEB) Journal Boas : Business, Economics, Accounting And Management Accounting Progress Joong-Ki Jurnal Akuntansi Pajak dan Manajemen Harmoni Economics: International Journal of Economics and Accounting
Hutabarat, Metyria Imelda
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ANALISIS PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY PADA PERUSAHAAN SEKTOR PERTANIAN Metyria Imelda Hutabarat; Manatap Berliana Lumban Gaol; Rika Surianto Zalukhu
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.475

Abstract

This research aims to analyze the influence of profitability and company size on disclosure of corporate social responsibility. The data sample was selected using a census method carried out on agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample used was 10 agricultural sector companies. This research is a combination of time series data and cross section. The results of this research show that profitability has positive but not significant effect on disclosure of corporate social responsibility. Company size has positive and significant effect on disclosure of corporate social responsibility. The results of the simultaneous analysis show that profitability and company size have positive and significant effect on disclosure of corporate social responsibility.
Co-Authors Achiruddin Siregar AGNES LUKITA Ahmad Kamal Jama Andini, Nadya Syakira Cahyo M, Eko Collyn, Daniel Daniel Collyn Duffin EDY FIRMANSYAH EDY FIRMANSYAH EDY FIRMANSYAH Eko Sudarmanto Elis Mediawati, Elis Febri Yanto Zai FENNY . Fransiska Sirait Ginting, Wahyudi Pialanta Hanna Meilani Damanik Harahap, Subur Harlen Silalahi Hendrik Elisa Sutejo Samosir Hutauruk, Rapat Piter Sony Ika Wulandari Junaidi Junaidi Kadambaeva Charos Masharipovna Karomah , Nurul Giswi Kurniawan, Mohd.Ideal Kusumawardhani, Aninditha Putri Loso Judijanto LUMBAN GAOL, MANATAP BERLIANA MANATAP BERLIANA LUMBAN GAOL Muhamad Syafii Muhammad Raja Siregar Nelly Ervina NIRWANA DEWI HARAHAP NIRWANA DEWI HARAHAP NIRWANA DEWI HARAHAP NOVI CHOKY Nurhanimah Nurnaningsih, Rita Oktoberia, Afrina Petrus Loo PIPIN RIZKI SUCIANI Putra Ginting, Winner Aan Suranta Rapat Piter Sony Hutauruk Rida Ristiyana Rika Surianto Zalukhu SALEH SITOMPUL Sitompul, Pretty Naomi Tetty Widiyastuti Yeni Priatna Sari