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All Journal Neo-Bis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Murabbi: Pendidikan Guru Madrasah Ibtidaiyah
Erna Hernawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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ANALISIS PENGARUH EVIRONMENTAL PERFORMANCE, UKURAN PERUSAHAAN DAN GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nugraha, Muhammad Resky; Sri Mulyantini; Erna Hernawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.968 KB) | DOI: 10.32670/fairvalue.v4i2.670

Abstract

This study aims to examine empirically the effect of environmental performance firm size, firm growth, to corporate social responsibility (CSR) disclosure. The population in this study are the companies include in manufactur company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The data used in this research are financial statements, annual reports, and PROPER. Sample selection was done by purposive sampling method and obtained 30 companies that fit the criteria. Hypothesis testing studies conducted by multiple data panel regression analysis by using Statistical Product and EVIEWS. The results showed that partially environmental performance has a significant effect on the Corporate Social Responsibility (CSR) disclosure, firm size has a no significant effect on the Corporate Social Responsibility (CSR) disclosure, while firm growth no significant effect on Corporate Social Responsibility (CSR) disclosure
Co-Authors Deni Soidin Dina Purnamasari Mulyantini, Sri Nugraha, Muhammad Resky Rossa Komalasari Windi Pujasari Yeni Rohaeni