Jurnal Eksplorasi Akuntansi (JEA)
Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR)

Putra Putra (Fakultas Ekonomi, Universitas Negeri Padang)
Mia Angelina Setiawan (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
20 Aug 2022

Abstract

This study is a quantitative study that aims to obtain empirical evidence regarding the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 for 5 years. This study uses purposive sampling method in selecting the sample, with a total sample of 385 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results of this study indicate that profitability and leverage have no significant effect on the disclosure of corporate social responsibility, while the size of the company has a significant and positive effect on the disclosure of corporate social responsibility.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...