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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Pajak Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomi, Manajemen, Akuntansi
Desyana, Gita
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Performance : Jurnal Bisnis dan Akuntansi

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DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BEI Aprianto, Ryan; Desyana, Gita; Noviarty, Helisa
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3628

Abstract

A study was conducted to exaimine how profitability, Leverage, firm size, and firm can influence the disclosure of corporate social responsibility . The study employed a quantitative design, utilizing secondary data sourced from the annual reporst and sustainability reports of companies via the official website of the Indonesia Stock Exchange. The population of the study comprised banking sector companies listed on the IDX for the period of 2020-2023. A random sampling method was employed with purposive sampling, resulting in a size of 30 companies. Panel data regression analysis techniques will be used, along with Chow test and Hausman test to determine the regression analysis processed with the Eviews 12 software. The study found that profitability, Leverage, and firm age did not significantly effect CSR disclosure. Conversely, firm size showed a positive and significant influence on CSR disclosure.
Co-Authors Aprianto, Ryan Devi Novianti Elok Heniwati Grania Mustika, Ira Hanifadhila, Yasmin Alya Helisa Noviarty Ikhsan, Syarbini Januari, Pamela Tri Juanda Astarani Khristina Yunita Maulidia, Rahma Oktavianty, Neti Putri, Valencia Limarga Rahmadinia, Putri Rudy Kurniawan Rusliyawati Sinaga, Tiur Enjel Valeryan, Deo Wong, Vanessa Yantiana, Nella