Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

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...

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Main Authors: Ni Komang Ayu Trisna Dewi, Maria Mediatrix Ratna Sari
Format: Article
Language:Indonesian
Published: Universitas Udayana 2019-06-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47346
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spelling doaj-fb32464df0224c35a24ddaddd009b0082020-11-25T01:15:06ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562019-06-011956198210.24843/EJA.2019.v27.i03.p1247346Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR DisclosureNi Komang Ayu Trisna Dewi0Maria Mediatrix Ratna Sari1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThis 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, profitabilityhttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/47346
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Komang Ayu Trisna Dewi
Maria Mediatrix Ratna Sari
spellingShingle Ni Komang Ayu Trisna Dewi
Maria Mediatrix Ratna Sari
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure
E-Jurnal Akuntansi
author_facet Ni Komang Ayu Trisna Dewi
Maria Mediatrix Ratna Sari
author_sort Ni Komang Ayu Trisna Dewi
title Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure
title_short Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure
title_full Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure
title_fullStr Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure
title_full_unstemmed Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure
title_sort pengaruh ukuran perusahaan, leverage, dan profitabilitas pada csr disclosure
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2019-06-01
description 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
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47346
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AT mariamediatrixratnasari pengaruhukuranperusahaanleveragedanprofitabilitaspadacsrdisclosure
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