PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
This research is aimed to at knowing the effect of profitability, leverage, and company size to corporate sosial responsibility disclosure of mining companies. The population in this study were mining companies listed on the Indonesian stock exchange. The samples in this study are 11 companies....
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| Format: | Article |
| Language: | Indonesian |
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Universitas Sarjanawiyata Tamansiswa Yogyakarta
2019-10-01
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| Series: | Akuntansi Dewantara |
| Online Access: | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/5287 |
| Summary: | This research is aimed to at knowing the effect of profitability,
leverage, and company size to corporate sosial responsibility
disclosure of mining companies. The population in this study were
mining companies listed on the Indonesian stock exchange. The
samples in this study are 11 companies. The data used is secondary
data from www.idx.co.id. Data analysis techniques used multiple
linear regression analysis and a measurement instruments to test this
research use SPSS. The affect of three variable are profitability,
leverage and company size of corporate sosial responsibility
disclosure 35,2%, while the rest is influenced by other factors outside
research variable. Partially, profitability has a significant positive
effect on CSR with significance value 0,002<0,05, leverage has no
significant effect on CSR with significance value 0,106>0,05,
Company size has significant on CSR with significance value
0,001<0,05.
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| ISSN: | 2550-0376 2549-9637 |