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Samosir, Efansius Mario
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (CSR) Samosir, Efansius Mario; Panjaitan, Delfi
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 3 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 3 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i3.726

Abstract

Penelitian ini bertujuan untuk menguji apakah Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran perusahaan, dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Populasi penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018–2021. Hasil pengujian hipotesis menunjukan bahwa variabel Profitabilitas, Likuiditas, dan Leverage tidak berpengaruh terhadap Pengungkapan Corporate Social Responsibility. sedangkan Ukuran Perusahaan dan Ukuran Dewan Komisaris berpengaruh terhadap Pengungkapan Corporate Social Responsibility.
The Effect Of Profitability, Liquidity, Leverage, Company Size, And Board Of Commissioners Size On Corporate Social Responsibility (Csr) Disclosure Samosir, Efansius Mario; Panjaitan, Delfi
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 1 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 1 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i1.831

Abstract

This study aims to examine the effects of profitability, liquidity, Leverage, firm size, and size of the board of commissioners on corporate social responsibility disclosure. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) during 2018–21. The samples were selected using a purposive sampling technique so that the total number of samples in this study was 57, consisting of 47 companies. Testing the hypothesis of this study using multiple linear regression analysis shows that the variables of profitability, liquidity, and Leverage do not affect the disclosure of corporate social responsibility. The size of the company and the size of the board of commissioners affect corporate social responsibility disclosure.
Co-Authors Panjaitan, Delfi