JIFA (Journal of Islamic Finance and Accounting)
Vol 2, No 2 (2019)

PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKIAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 20

Hamzah, Amir (Unknown)

Article Info

Publish Date
15 Nov 2019

Abstract

This study aims to determine the influence of environmental performance variables, profitability (ROA), liquidity (CR) and institutional ownership, both partially and simultaneously on the disclosure of corporate social responsibility. The samples of this study were 11 coal mining companies. The sampling technique used was purposive sampling. The analysis technique used was panel data regression, hypothesis testing using t-statistics, and f-statistics. The classical assumption test shows that the available data qualifies to use the panel data regression equation model. The results of the test variables of environmental performance, profitability, and liquidity have a significant influence on the disclosure of corporate social responsibility,and  Institutional ownership has no effect and is significant for disclosure of corporate social responsibility

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Journal Info
JIFA (Journal of Islamic Finance and Accounting)
Website

Abbrev

jifa

Publisher

Institut Agama Islam Negeri Surakarta

Subject

Religion Economics, Econometrics & Finance

Description

Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research ...