PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN

  • Ni Putu Emmy Fibrianti

Abstract

Corporate social responsibility disclosure has become a matter of disclosure required in Indonesia since the issuance of Undang-Undang No. 40 Perseroan terbatas. This study was conducted to determine the effect of the debt, profitability, and environmental responsibility in the mining company's CSR disclosure. Based on purposive sampling method obtained 10 samples of research that mining companies listed on the Stock Exchange 2011-2013.The analysis technique used is panel data regression model with the Random Effect Model. The results showed that the debt and profitability variables affect the company's CSR disclosure.

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Published
2015-04-01
How to Cite
FIBRIANTI, Ni Putu Emmy. PENGARUH HUTANG, PROFITABILITAS, DAN TANGGUNG JAWAB LINGKUNGAN PADA CSR DISCLOSURE PERUSAHAAN PERTAMBANGAN. E-Jurnal Akuntansi, [S.l.], v. 11, n. 1, p. 99-114, apr. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/10382>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

corporate social responsibility disclosure, PROPER, panel data regression