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All Journal Jurnal Ekonomi
Irena
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi IBBI, Medan
Economics, Econometrics & Finance

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Analisis Faktor Yang Mempengaruhi Corporate Social Responsibility Disclosure Pada Perusahaan Pertambangan Irena
Jurnal Ekonomi Vol. 24 No. 3 (2019): November 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i3.596

Abstract

This research aims to examine and analyze the influence of profitability, leverage, company size and size of the board of commissioners partially on CSRD in mining companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The method used in this research is quantitative descriptive research. The population in this research is all mining companies listed in IDX period 2012-2016, which is 36 companies. Based on the sample selection method, the number of companies selected to be the research sample is 25 companies. The technique of data analysis used is multiple linear regression analysis. The result of this research is company size and size of the board of commissioners had a significant influence partially on the CSRD on mining companies listed on IDX period 2012-2016.
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