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Corporate Social Responsibility Disclosure Pada Perusahaan Terdaftar Di Indeks Sri-kehati by STELLA STELLA; EMIR KHARISMAR; DEBBY IRWAN PUTRI is a Business, Management and Accounting article available to read on EtoBox.

What is Corporate Social Responsibility Disclosure Pada Perusahaan Terdaftar Di Indeks Sri-kehati about?

The research objective was to analyze the effect of profitability, leverage, company age, company size, and board size on corporate social responsibility disclosure in companies listed on the SRI-KEHATI index. Population data from this study are companies registered in the SRI-KEHATI index. Using a purposive sampling method, it was found that 12 companies were consistently listed in the SRI-KEHATI index for the 2010-2018 period. This study uses multiple linear regression analysis and the panel data approach is tested through Eviews 10 with a fixed effect model to test the hypothesis. The results of this study indicate that profitability, leverage, and board size do not affect corporate social responsibility disclosure, while company age and company size have an effect on corporate social responsibility disclosure.

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Author

STELLA STELLA; EMIR KHARISMAR; DEBBY IRWAN PUTRI

Publisher

STIE Trisaksti - Jurnal Bisnis Dan Akuntansi

Published

2021

Language

EN

Field

Business, Management and Accounting (Social Sciences)