Jurnal Ekonomi
Vol. 24 No. 3 (2019): November 2019

Analisis Faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure Pada Perusahaan Pertambangan

Irena (Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi IBBI, Medan)



Article Info

Publish Date
30 Nov 2019

Abstract

This research aims to examine and analyze the influence of profitability, leverage, company size and size of the board of commissioners partially on CSRD in mining companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The method used in this research is quantitative descriptive research. The population in this research is all mining companies listed in IDX period 2012-2016, which is 36 companies. Based on the sample selection method, the number of companies selected to be the research sample is 25 companies. The technique of data analysis used is multiple linear regression analysis. The result of this research is company size and size of the board of commissioners had a significant influence partially on the CSRD on mining companies listed on IDX period 2012-2016.

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Journal Info

Abbrev

EJE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, ...