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All Journal Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Muhammadiyah Riau Accounting and Business Journal Journal of Economics Research and Social Sciences ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Finance and Business Digital (JFBD) Media Ekonomi Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Sri Wahyuni
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Effectiveness of Size, Liquidity, Leverage, and Growth on CSR Disclosure Moderating Role by Profitability in Indonesian Stock Exchange (IDX) Dwi Fatmah Sari; Eko Hariyanto; Sri Wahyuni; Novi Dirgantari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8642

Abstract

The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life.  The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.
Co-Authors Ani Kusbandiyah Annisa Ilma Hartikasari Azmi Fitriati Dian Anjar Pratiwi Didi Setyono Dwi Fatmah Sari Dwi Winarni Edi Joko Setyadi Eko Haryanto Fyna Maulina Hadi Pramono Hardiyanto Wibowo Herman Felani Kartika Widyasari Lina Puji Lestari Merina Ditya Paramitha Nabila Khansa Mahira Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Nurshahika Agustina Olivia Oktafiana Pratama, Bima Cinintya Pujiharto Pujiharto Reghita Nabilla Shafira Rizka Rahayu Utami Selamet Eko Budi Santoso Siti Nur Azizah Suryo Budi Santoso Tri Wiyana Basuki Trina Romadona Wina Ayu Isnaeni