Wiga : Jurnal Penelitian Ilmu Ekonomi
Vol. 12 No. 3 (2022): September 2022

Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company

Arfan Ikhsan (Universitas Negeri Medan)
Muhamad Yamin Noch (Universitas Yapis Papua)
Ngatemin Ngatemin (Politeknik Pariwisata Medan)
Meilaty Finthariasari (Universitas Muhammadiyah Bengkulu)
Azizul Kholis (Universitas Negeri Medan)



Article Info

Publish Date
09 Sep 2022

Abstract

Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on ​​CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.

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Journal Info

Abbrev

wiga

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Wiga : Jurnal Penelitian Ilmu Ekonomi is published twice a year in March and September, published by Sekolah Tinggi Ilmu Ekonomi Widya Gama since March 2011. Wiga : Jurnal Penelitian Ilmu Ekonomi is intended as a forum for publishing scientific articles in the field of economics : Accounting, ...