Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility

This study aims to influence profitability on corporate social responsibility disclosure, the effect of company size on corporate social responsibility disclosure, the effect of public ownership on corporate social responsibility disclosure. The study was conducted on mining companies that were offi...

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Bibliographic Details
Main Authors: Anak Agung Windra Lorna Pramesti, I Gusti Ayu Nyoman Budiasih
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-04-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56009
Description
Summary:This study aims to influence profitability on corporate social responsibility disclosure, the effect of company size on corporate social responsibility disclosure, the effect of public ownership on corporate social responsibility disclosure. The study was conducted on mining companies that were officially listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The population in this study were all mining companies listed on the Indonesia Stock Exchange from 2015-2017. The sample used by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, company size and public ownership had a positive effect on the disclosure of Corporate Social Responsibility. Keywords: Profitability; Company Size; Public Ownership; Corporate Social Responsibility.
ISSN:2302-8556