JURNAL EKSBIS
Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi

KINERJA KEUANGAN MEMEDIASI PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Agus Afandi (Universitas Pamulang)
Andry Sugeng (Pamulang University)

Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to examine the effect of firm size, leverage, and board size on corporate social responsibility (CSR) with financial performance (ROA) as an intervening variable in mining companies in Indonesia. The sample of this research is mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The data analysis method used is multiple regression analysis and path analysis. The results showed that (1) firm size had a significant effect on ROA, (2) leverage had no effect on ROA. (3) the size of the board of commissioners has no effect on ROA, (4) the size of the company has no effect on CSR, (5) leverage has a significant effect on CSR, (6) the size of the board of commissioners has no effect on CSR, (7) ROA has a significant effect on CSR

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Journal Info
JURNAL EKSBIS
Website

Abbrev

ekbis

Publisher

Universitas Islam Lamongan

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi Universitas Islam Lamongan dengan nomor terdaftar ISSN 1979-746X (cetak) dan ISSN 2621-4210 (online) adalah jurnal akses terbuka ilmiah yang diterbitkan oleh Litbang Pemas - Universitas Islam Lamongan. Jurnal Ekbis bertujuan untuk mempublikasikan ...