Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Akuntansi Hijau, Ukuran Perusahaan dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility

Lola Cyhintia (Fakultas Ekonomi, Universitas Negeri Padang)
Efrizal Sofyan (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
11 May 2023

Abstract

This is the quantitative study that aims to determine the effect of green accounting, firm size and media exposure to corporate social responsibility disclosure. The population in this study is a property and real estate companies listed on the Indonesian Stock Exchange (IDX ) in 2018-2021. The sample in this study was taken using the purposive sampling method with a total sample is 124 samples for a 4 year statement period. The secondary data types were used in this study, which were obtained from the IDX and companies official website. This study used multiple linear regression analysis. The results of this analysis imply that (1). Green Accounting has a positive effect on corporate social responsibility disclosure. (2). Firm Size has a positive effect on corporate social responsibility. (3). Media Exposure has no effect on corporate social responsibility.This is the quantitative study that aims to determine the effect of green accounting, firm size and media exposure to corporate social responsibility disclosure. The population in this study is a property and real estate companies listed on the Indonesian Stock Exchange (IDX ) in 2018-2021. The sample in this study was taken using the purposive sampling method with a total sample is 124 samples for a 4 year statement period. The secondary data types were used in this study, which were obtained from the IDX and companies official website. This study used multiple linear regression analysis. The results of this analysis imply that (1). Green Accounting has a positive effect on corporate social responsibility disclosure. (2). Firm Size has a positive effect on corporate social responsibility. (3). Media Exposure has no effect on 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 ...