ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

Going Concern : Jurnal Riset Akuntansi

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Field Value
 
Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
 
Creator Hasanah, Neneng
 
Subject leverage; company size; profitability; corporate social responsibility disclosure
 
Description The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.
 
Publisher Universitas Sam Ratulangi
 
Contributor Universitas Pamulang
 
Date 2020-08-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unsrat.ac.id/index.php/gc/article/view/29921
10.32400/gc.15.3.29921.2020
 
Source GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 426-435
2686-4215
1907-9737
 
Language eng
 
Relation https://ejournal.unsrat.ac.id/index.php/gc/article/view/29921/29152
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29921/645
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29921/646
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29921/647
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29921/648
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/29921/649
 
Rights Copyright (c) 2020 Neneng - Hasanah
 

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