Universitas Pendidikan Indonesia
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN
,  volume 10 ,  issue 1 ,  pages 61-70

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

Annisa Zuhro Sulaeman 1
, 
Heni Mulyani 1
, 
Leni Yuliyanti 1
1
 
Publication type: Journal Article
Publication date: 2022-01-31
Universitas Pendidikan Indonesia
SJR: —
CiteScore: —
Impact factor: —
ISSN: 2337408X, 26563266
Abstract

AbstractThis study aims to determine the effect of profitability, leverage and company size on disclosure of corporate social responsibility (CSR). Profitability is measured by Return On Equity (ROE), Leverage is measured by Debt to Equity Ratio (DER), Company Size is measured by SIZE, and CSR Disclosure is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The data used is secondary data which is originating from the official IDX website and primary data which is originating fto, the official website of each company in the form of an annual report. The sample using purposive sampling method, 11 companies were selected as samples in this study. The hypothesis were tested by panel data regression. The results show that profitability have no effect on CSR disclosure, leverage has a negative effect on CSR disclosure and firm size has a positive effect on CSR disclosure.Keywords: CSR Disclosure, Profitability, Leverage, Firm Size

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Sulaeman A. Z., Mulyani H., Yuliyanti L. Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility // JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN. 2022. Vol. 10. No. 1. pp. 61-70.
GOST all authors (up to 50) Copy
Sulaeman A. Z., Mulyani H., Yuliyanti L. Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility // JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN. 2022. Vol. 10. No. 1. pp. 61-70.
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RIS Copy
TY - JOUR
DO - 10.17509/jpak.v10i1.43091
UR - https://doi.org/10.17509/jpak.v10i1.43091
TI - Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
T2 - JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN
AU - Sulaeman, Annisa Zuhro
AU - Mulyani, Heni
AU - Yuliyanti, Leni
PY - 2022
DA - 2022/01/31
PB - Universitas Pendidikan Indonesia
SP - 61-70
IS - 1
VL - 10
SN - 2337-408X
SN - 2656-3266
ER -
BibTex |
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BibTex (up to 50 authors) Copy
@article{2022_Sulaeman,
author = {Annisa Zuhro Sulaeman and Heni Mulyani and Leni Yuliyanti},
title = {Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility},
journal = {JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN},
year = {2022},
volume = {10},
publisher = {Universitas Pendidikan Indonesia},
month = {jan},
url = {https://doi.org/10.17509/jpak.v10i1.43091},
number = {1},
pages = {61--70},
doi = {10.17509/jpak.v10i1.43091}
}
MLA
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Sulaeman, Annisa Zuhro, et al. “Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility.” JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN, vol. 10, no. 1, Jan. 2022, pp. 61-70. https://doi.org/10.17509/jpak.v10i1.43091.