Krisna: Kumpulan Riset Akuntansi
Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi

Profitability, Corporate Governance, and Family Ownership Effect on Corporate Social Responsibility Disclosure

I Made Gde Kamal Mulia (Universitas Udayana)
I Ketut Jati (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
Ni Luh Sari Widhiyani (Unknown)
Eka Ardhani Sisdyani (Unknown)



Article Info

Publish Date
15 Jan 2025

Abstract

The aim of this research is to analyze the effect of profitability, corporate governance, and family ownershipon corporate social responsibility disclosure. This research was conducted on manufacturing sectorcompanies listed on the Indonesia Stock Exchange with the observation year 2021 - 2023. The sample for thisresearch is family companies (Family Business Enterprise) which are included in the manufacturing industrygroup. The sampling method used was the purposive sampling method. This research uses secondary dataobtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company'sofficial website. The data collection method used in this research is the non-participant observation method.The data analysis technique used is multiple linear regression analysis. The findings show that profitability,corporate governance, and family ownership have a positive effect on corporate social responsibilitydisclosure.

Copyrights © 2025






Journal Info

Abbrev

krisna

Publisher

Subject

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

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...