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All Journal E-Jurnal Akuntansi Universitas Udayana
I Komang Gede Surya Andriana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Kepemilikan Saham Publik Pada Pengungkapan Corporate Social Responsibility I Komang Gede Surya Andriana; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p08

Abstract

Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. Measurement of index of social responsibility disclosure with Global Reporting Initiative Generation 4.This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2016 period. Samples were selected using purposive sampling and obtained 33 data that met the sample criteria. The research data was analyzed using multiple linear regression methods. The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility. Keywords : Corporate Social Responsibility; company size; profitability; leverage; public share ownership.
Co-Authors I Wayan Gde Wahyu Purna Anggara