Jurnal Ekonomi
Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023

EFFECT OF FIRM SIZE AND PROFITABILITY TOWARD SOCIAL DISCLOSURE

Fudji Sri Mar'ati (STIE AMA Salatiga)
Erna Sudarmawanti (STIE AMA Salatiga)
Tasya Embun Khatulistiwa (STIE AMA Salatiga)

Article Info

Publish Date
01 Apr 2023

Abstract

The purpose of this study is to determine whether firm size and profitability affect social disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The research sample is LQ 45 companies that remain in the LQ 45 company category for the listing period, namely: the period August 2020 – January 2021, the period February 2021 – July 2021 and the period August 2021 – January 2022. The analysis tool used is SEM-PLS (Structural Equation Modeling based on Partial Least Square). The test results show that firm size has a positive and significant effect on social disclosure. However, profitability has a negative and significant effect on social disclosure.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

Ekonomi

Publisher

SEAN INSTITUTE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...