Journal of Accounting Auditing and Business
Vol 2, No 2 (2019): July Edition

The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure

Valendra Smaut Kapitan (universitas widyatama)
Syafrizal Ikram (Universitas Widyatama)



Article Info

Publish Date
25 Jul 2019

Abstract

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015.  Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure 

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Journal Info

Abbrev

jaab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers ...