Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

  • Ni Komang Ayu Trisna Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Maria Mediatrix Ratna Sari Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSR
Keywords: CSR, company size, leverage, profitability

Downloads

Download data is not yet available.
Published
2019-06-10
How to Cite
DEWI, Ni Komang Ayu Trisna; RATNA SARI, Maria Mediatrix. Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure. E-Jurnal Akuntansi, [S.l.], v. 27, n. 3, p. 1956 - 1982, june 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47346>. Date accessed: 27 oct. 2020. doi: https://doi.org/10.24843/EJA.2019.v27.i03.p12.
Section
Artikel