Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Analisis faktor-faktor yang mempengaruhi corporate social responsibility

Intan Cahya Addiani (Universitas Stikubank (Unisbank) Semarang)
Maryono Maryono (Universitas Stikubank (Unisbank) Semarang)



Article Info

Publish Date
25 May 2023

Abstract

The purpose of this study is to identify the factors that influence Corporate Social Responsibility through disclosure to examine the effect of profitability, leverage, company size, and company age. All banking companies listed on the IDX were used in this study 2019-2021 as many as 46 companies. The sample was selected using the purposive sampling method, as many as 34 companies. Data were processed using multiple linear regression statistical test methods. Information from audited financial statements and annual reports as well as potential sustainability reports. The results of this study indicate that profitability, leverage, company size, and company age also affect Corporate Social Responsibility. Profitability, leverage, size, and age of the company also have a significant influence on Corporate Social Responsibility.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...