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

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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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
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spelling doaj-ceb36731cee3461cb44b3b42aa9d3e8e2020-11-25T03:28:13ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-04-013041006101810.24843/EJA.2020.v30.i04.p1756009Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social ResponsibilityAnak Agung Windra Lorna Pramesti0I Gusti Ayu Nyoman Budiasih1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThis 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.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56009
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Anak Agung Windra Lorna Pramesti
I Gusti Ayu Nyoman Budiasih
spellingShingle Anak Agung Windra Lorna Pramesti
I Gusti Ayu Nyoman Budiasih
Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility
E-Jurnal Akuntansi
author_facet Anak Agung Windra Lorna Pramesti
I Gusti Ayu Nyoman Budiasih
author_sort Anak Agung Windra Lorna Pramesti
title Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility
title_short Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility
title_full Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility
title_fullStr Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility
title_full_unstemmed Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik pada Pengungkapan Corporate Social Responsibility
title_sort pengaruh profitabilitas, ukuran perusahaan dan kepemilikan publik pada pengungkapan corporate social responsibility
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-04-01
description 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.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56009
work_keys_str_mv AT anakagungwindralornapramesti pengaruhprofitabilitasukuranperusahaandankepemilikanpublikpadapengungkapancorporatesocialresponsibility
AT igustiayunyomanbudiasih pengaruhprofitabilitasukuranperusahaandankepemilikanpublikpadapengungkapancorporatesocialresponsibility
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