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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Intan Cahya Addiani
Universitas Stikubank (Unisbank) Semarang
Economics, Econometrics & Finance

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Analisis faktor-faktor yang mempengaruhi corporate social responsibility Intan Cahya Addiani; Maryono Maryono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study is to identify the factors that influence Corporate Social Responsibility through disclosure to examine the effect of profitability, leverage, company size, and company age. All banking companies listed on the IDX were used in this study 2019-2021 as many as 46 companies. The sample was selected using the purposive sampling method, as many as 34 companies. Data were processed using multiple linear regression statistical test methods. Information from audited financial statements and annual reports as well as potential sustainability reports. The results of this study indicate that profitability, leverage, company size, and company age also affect Corporate Social Responsibility. Profitability, leverage, size, and age of the company also have a significant influence on Corporate Social Responsibility.
Co-Authors Maryono Maryono