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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2020-04-01
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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 |
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