ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Pada Industri Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI pada tahun 2014-2015)

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DOI:

https://doi.org/10.31000/competitive.v2i2.910

Abstract

Research this aims to prove the influence Profitability, Leverage , and the size of the company towards Corporate Social Responsibility Disclosure (CSRD). In my Research this profitability is measured using Return On Assets (ROA), leverage is measured by using the Debt to Equity Ratio (DER), and the size of a company is measured with The Natural logarithm (Ln) of total assets. Whereas Corporate Social Responsibility Disclosure (CSRD) was measured by Comparing the total of items disclosed with a total of items that should have been disclosed. In my Research this indicator CSR disclosure using the Global Reporting Initiative (GRI) version of the G4 with 91 indicators.Research this use of the sample companies manufacturing with the sector goods the consumption of which is registered in BEI during the year 2014 – 2015 with a purposive sampling method. There are 25 companies that meet the criteria for 2014-2015. Types of data used in the Research it is secondary data. Methods of analysis used is the analysis of the multiple linear regression.The results of the the research is pointing that in partial profitability , and the size of the company's influential positive and significant towards Corporate Social Responsibility Disclosure (CSRD). While the leverage effect negative and not significantly towards Corporate Social Responsibility Disclosure (CSRD). And simultaneous profitability, leverage, and the size of the company's influential significant towards Corporate Social Responsibility Disclosure (CSRD).  

Keywords: Corporate Social Responsibility Disclosure (CSRD), Profitability, Leverage, The Size Of The Company

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Published

2019-05-16

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Vol. 2 No. 2 (2018): Competitive Jurnal Akuntansi dan Keuangan

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How to Cite

[1]
E. SUDARMANTO and R. A. MUHAMMAD, “ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Pada Industri Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI pada tahun 2014-2015)”, COMPETITIVE, vol. 2, no. 2, pp. 34–65, May 2019, doi: 10.31000/competitive.v2i2.910.