Jurnal Akuntansi
Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021

ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Nur Fitri Eka Asbarini (Unknown)
Slamet Haryono (Universitas Islam Negeri Sunan Kalijaga)

Article Info

Publish Date
01 Dec 2021

Abstract

The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...