PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

  • Imelda Heppy Permata Della
  • Nur Laily
Keywords: firm size, profitability, leverage, disclosure of corporate social responsibility

Abstract

This ewsearch aimed to find out the effect of firm size (TALn), profitability (ROA), and leverage (DER) on disclosure of corporate social responsibility (CSR). Founthermore, the population was banking companies which were listed on Indonesia Stock Exchange 2015-2019. While the data collection technique used purposive sampling. In line with there were 22 companies as the sampling: with 110 observation. Additionally the data analysis technoloque used multiple linier regresesion and hypothesis tests.Based on data analysis result and hypothesis test, it concluded as follows: 1) firm size (TALn) had a positive and significant effect on disclosure on corporate social responcibility of banking companies; 2) Profitability (ROA) had a positive and significant effect on disclosure of corporate social responsibility of banking companies; 3) Leverage (DER) had a positive and significant effect on disclosure of corporate social responsibility of banking companies. In addition, from determination coefficient (R2) for about 0.325 or 32.5%, it showwed averager countribution from firm size (TALn), profitability (ROA), and leverage (DER) on disclosure of corporate social responsibility.
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Keywords: firm size, profitability, leverage, disclosure of corporate social responsibility.

Published
2021-11-16