PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KAPITALISASI PASAR DAN KEPEMILIKAN SAHAM PUBLIK PADA TINGKAT PENGUNGKAPAN CSR

  • I Gusti Ayu Laksmi Indraswari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Putu Sri Harta Mimba Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aimed to get empirical evidence about the influence of profitability, growth, market capitalization and public ownership on the level of corporate social responsibility disclosure. This research conducted on food and beverage companies listed in Indonesia Stock Exchange in 2012-2015. Sampling method used in this research is nonprobability sampling method with purposive sampling, and total samples obtained 11 companies with 44 observations. The analysis technique used in this research is multiple linear regression analysis. The results showed that profitability and growth has no effect on the level of corporate social responsibility disclosure, market capitalization has positive effect on the level of corporate social responsibility disclosure, public ownership has negative effect on the level of corporate social responsibility disclosure.

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Published
2017-08-06
How to Cite
INDRASWARI, I Gusti Ayu Laksmi; MIMBA, Ni Putu Sri Harta. PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KAPITALISASI PASAR DAN KEPEMILIKAN SAHAM PUBLIK PADA TINGKAT PENGUNGKAPAN CSR. E-Jurnal Akuntansi, [S.l.], v. 20, n. 2, p. 1219-1248, aug. 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/29909>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2017.v20.i02.p13.
Section
Articles

Keywords

profitability, growth, market capitalization, public ownership, CSR