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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Trikonomika: Jurnal Ekonomi Jurnal Minds:Manajemen Ide dan Inspirasi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jambura Equilibrium Journal JIFA (Journal of Islamic Finance and Accounting) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Pena Dimas: Jurnal Pengabdian Masyarakat Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Glow: Jurnal Pengabdian Kepada Masyarakat
Amir Hamzah
Universitas Kuningan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : JIFA (Journal of Islamic Finance and Accounting)

 1 
PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKIAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 20 Hamzah, Amir
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1871

Abstract

This study aims to determine the influence of environmental performance variables, profitability (ROA), liquidity (CR) and institutional ownership, both partially and simultaneously on the disclosure of corporate social responsibility. The samples of this study were 11 coal mining companies. The sampling technique used was purposive sampling. The analysis technique used was panel data regression, hypothesis testing using t-statistics, and f-statistics. The classical assumption test shows that the available data qualifies to use the panel data regression equation model. The results of the test variables of environmental performance, profitability, and liquidity have a significant influence on the disclosure of corporate social responsibility,and  Institutional ownership has no effect and is significant for disclosure of corporate social responsibility
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Arief Nurhandika Ayus ahmad Yusuf Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dewi Fatmasari Dzikro Hillyatul Aulia Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Firda Andini Nurfa’ijah Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Iin Kartini Lia Dwi Martika Mohamad Rizky Nani Sumarni Neni Nurhayati Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Reza Hibar Pangestu Riska Riska Sani Rahmasari Sindi Aprilia Siti Nurfatimah Sri Rahayu Sri Wijayatri Teti Rahmawati Tia Septiani Vikka Nurmunasyaroh