Jurnal Pembangunan Nagari
Vol 2 No 1 (2017)

PENGUJIAN KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Idamiharti Idamiharti (Universitas Andalas)
Venny Darlis (Universitas Andalas)

Article Info

Publish Date
22 Jun 2017

Abstract

The purpose of this study was to examine the influence of size, profitability (ROE), leverage (DER), growth and the firm environment performance (proper) on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. This research employed food and beverage companies that listed in Indonesia Stock Exchange (ISE) in the period 2009-2013 as its samples. Using multiple linear regressions, the results show that leverage (DER) and growth were not significantly influence CSRD yet, firms’ size, profitability (ROE) and the firm environment performance (proper) have significant effect on CSRD.

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Journal Info
Jurnal Pembangunan Nagari
Website

Abbrev

jpn

Publisher

Badan Penelitian dan Pengembangan Provinsi Sumatera Barat

Subject

Decision Sciences, Operations Research & Management Earth & Planetary Sciences Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

Description

Jurnal Pembangunan Nagari is focusing on disseminating cutting-edge research that explores the interrelationship development regional area in Indonesia, particularly in West Sumatera. However, it is also open for publishing research from any region from any other region in the world. It aims to ...