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All Journal DeReMa (Development Research of Management) Jurnal Manajemen Adi Widya : Jurnal Pengabdian Masyarakat Accounting Global Journal Journal of Business and Information System Jurnal Bisnis dan Kewirausahaan
Yunus Harjito Yunus Harjito
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Journal of Business and Information System

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Financial ratio and company size to mining company's CSR disclosure Sriyatun Sriyatun; Widi Hariyanti; Yunus Harjito
Journal of Business and Information System (e-ISSN: 2685-2543) Vol 5 No 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Abstract

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.
Co-Authors Agus Endrianto Suseno Ariefah Yulandari Della Oktavia Dinda Azzahra Faiz Rahman Siddiq Oktaviani Theodora Gete Sriyatun Sriyatun Stefanie Rona Jayasari Sugiarti - Sugiarti Sugiarti Titiek Puji Astuti Widi Hariyanti Yunia Ike Lestari