Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018

  • Dara Nida Utamie Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia
  • Akram Akram Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia
  • I Nyoman Nugraha Ardana Putra Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia

Abstract

The research aims to analyze the Audit Committee, Profitability, Company Size and Leverage on CSR Disclosure. The study population is manufacturing companies listed on the Stock Exchange in 2016-2018 which reveal annual reports and CSR reports. The sample was determined by purposive sampling and 342 observations were obtained. Research data were analyzed using multiple linear regression methods. The research findings show that the Audit Committee, Profitability and Company Size have a positive and significant effect on Corporate Social Responsibility Disclosure, while leverage has a negative and not significant effect on CSR. The implication of this research is that CSR needs to be made as one of the company's long-term strategic tools which in turn can benefit stakeholders so that it can be considered by investors in making decisions.
Keywords: Audit Committee; Profitability; Company Size; Leverage; CSR Disclosure

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Published
2020-01-14
How to Cite
UTAMIE, Dara Nida; AKRAM, Akram; NUGRAHA ARDANA PUTRA, I Nyoman. Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018. E-Jurnal Akuntansi, [S.l.], p. 265 - 276, jan. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/54626>. Date accessed: 22 jan. 2020.
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