E-JURNAL AKUNTANSI
Vol 22 No 2 (2018)

Pengaruh Profitabilitas, Kepemilikan Asing, Kepemilikan Manajemen, dan Leverage Pada Intensitas Pengungkapan Corporate Social Responsibility

Anak Agung Ayu Intan Wulandari (Unknown)
I Putu Sudana (Unknown)



Article Info

Publish Date
31 Jan 2018

Abstract

Corporate Social Responsibility (CSR) is the business world's commitment to act ethically and contribute to the economic development of local communities and the wider community. This study aims to obtain empirical evidence of the influence of profitability, foreign ownership, ownership management, and leverage on the intensity of Corporate Social Responsibility disclosure. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The number of samples is 32 observations, with nonprobability sampling method and data collection method of documentation. Data analysis technique of this research is multiple linear regression analysis. This study concludes that profitability has no effect on CSR disclosure intensity, foreign ownership has no effect on CSR disclosure intensity, management ownership has positive effect on CSR disclosure intensity, and leverage has negative effect on CSR disclosure intensity. The results provide the basis for management in taking disclosure policy of CSR intensity. Keywords: Profitability, foreign ownership, management ownership, leverage, intensity of corporate social responsibility disclosure

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...