Jurnal Ilmu dan Riset Akuntansi
Vol 3, No 7 (2014)

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS

Sari, Henny Retno (Unknown)



Article Info

Publish Date
16 Oct 2015

Abstract

Nowadays, the issue regarding the Corporate Social Responsibility (CSR) is growing rapidly. The company is not only being responsible for maximizing its profit but also responsible for its surrounding environment. CSR is one of the actions from the company’s ethic consideration in order to increase the life quality of employees and their family as well as increasing life of its surrounding society and the society at large. The company’s size shows either small or big of its sales, employees or the number of asset owned by the company. Profitability describes the company’s capability to get profit through all the ability and the existing source. The purpose of this research is to find out the influence of Corporate Social Responsibility (CSR) disclosure and company’s size to the profitability. The research result shows that the CSR disclosure has positive influence to the profitability, while the company’s size has negative influence to the profitability.Keywords: Corporate Social Responsibility (CSR), Company’s Size and Profitability.

Copyrights © 2014






Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...