E-JURNAL AKUNTANSI
Vol 33 No 11 (2023)

Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure

I Putu Dedy Wijaya Pratama (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Eka Ardhani Sisdyani (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)



Article Info

Publish Date
30 Nov 2023

Abstract

The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR 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 ...