CEBONG Journal
Vol. 1 No. 3 (2022): July: Green dan Blue Economy

Profitability, Leverage, Firm Size and Enviromental Performance Moderated Company Profile in Company Csr Disclosure

Padlah Riyadi (Universitas Lambung Mangkurat)
Novita W Respati (Universitas Lambung Mangkurat)
Ayu Oktaviani (Universitas Lambung Mangkurat)

Article Info

Publish Date
30 Jul 2022

Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. The result of simultaneously, the variables of profitability, leverage, firm size, environmental performance and company profile have a significant influence on CSR Disclosure. Partial testing shows that only leverage has a significant effect on CSR disclosure, while profitability, firm size, environmental performance and company profile have no significant effect on CSR disclosure. From direct testing

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Journal Info
CEBONG Journal
Website

Abbrev

cebong

Publisher

Ihsa Institute

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

CEBONG Journal adalah jurnal ilmiah akses terbuka, peer-review, dan ilmiah yang diterbitkan oleh IHSA Institute, Indonesia. Tujuan dari CEBONG Journal adalah untuk mempublikasikan artikel penelitian asli dari para peneliti dan praktisi tentang berbagai topik Green Economy dan Blue Economy: energi, ...