Pengaruh Firm Size, Umur Perusahaan, Profitabilitas, Leverage, dan Growth Perusahaan terhadap Pengungkapan Corporate Social Responsibility

Febri Gunawan (Universitas Sultan Ageng Tirtayasa)

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 8, No 1 (2023): April

This study aims to investigate the effect of firm size, company age, profitability, leverage, and firm growth on disclosure of corporate social responsibility in manufacturing companies in 2017-2019. The sample in this study is a manufacturing company selected using a purposive sampling method. Data analysis using multiple regression. The findings show that firm size and company age affect CSR disclosure in manufacturing companies. The influence of the other three variables is not significant.