Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan

ANALISIS PENGARUH EVIRONMENTAL PERFORMANCE, UKURAN PERUSAHAAN DAN GROWTH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Nugraha, Muhammad Resky (Unknown)
Sri Mulyantini (Unknown)
Erna Hernawati (Unknown)



Article Info

Publish Date
26 Sep 2021

Abstract

This study aims to examine empirically the effect of environmental performance firm size, firm growth, to corporate social responsibility (CSR) disclosure. The population in this study are the companies include in manufactur company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The data used in this research are financial statements, annual reports, and PROPER. Sample selection was done by purposive sampling method and obtained 30 companies that fit the criteria. Hypothesis testing studies conducted by multiple data panel regression analysis by using Statistical Product and EVIEWS. The results showed that partially environmental performance has a significant effect on the Corporate Social Responsibility (CSR) disclosure, firm size has a no significant effect on the Corporate Social Responsibility (CSR) disclosure, while firm growth no significant effect on Corporate Social Responsibility (CSR) disclosure

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...