Jurnal Ecogen
Vol 2, No 3 (2019): Jurnal Ecogen

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERCATAT DI BEI TAHUN 2013-2017

Shelly Indriastuty (Universitas Negeri Padang)
Abel Tasman (Universitas Negeri Padang)



Article Info

Publish Date
17 Oct 2019

Abstract

The purpose of this research are to analyze: (1) The effect of profitability  on corporate social responsibility (2) The effect of leverage on corporate social responsibility (3) The effect of size on on corporate social responsibility. The population on this research is mining companies listed on BEI for the period 2013-2017. Based on purposive sampling, there are 165 companies’ years. This study uses multiple linier regression analysis techniques. The result of this research shows that (1) Profitability has a positive and not significant effect on corporate social responsibility (2) Leverage has a negative and significant effect on corporate social responsibility (3) Size has a positive and significant effect on corporate social responsibility. This research suggestion is (1) Management is expected to be able to understand and analyze corporate social responsibility and its impact on the company (2) The owner of the company is expected to be able to coordinate the management of the company to understand business ethics (3) For further researcher it is recessary to increase population and more representative samples.  Keyword: corporate social responsibility, profitability, leverage and size

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Journal Info

Abbrev

pek

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ecogen is a peer-reviewed journal and scientific journal devoted to the publication of original papers published by Universitas Negeri Padang. Since 2018, this journal has become an open-access peer-reviewed online journal of economics and education studies published by Universitas Negeri ...