Date: 06-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responbility (Studi Empiris terhadap Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2017 )

Detail
Author Kamila Adhiba
Category Akuntansi Keuangan dan Auditing

Abstract

This study aims to: (1) Does Profitability affect the Disclosure of Corporate Social Responsibility; (2) Does the size (size) of the company affect the disclosure of corporate social responsibility; (3) Does Leverage affect the disclosure of Corporate Social Responsibility. The population used in this study are all pharmaceutical companies listed (listing) on the Indonesia Stock Exchange (BEI) for the period of 2015 to 2017, namely a number of 11 companies. The number of samples in this study were 10 companies during the 3-year observation period so that 30 data were selected from the pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2017 period. This study uses multiple regression analysis in the SPSs program to test the hypotheses used in this study. The results of this study prove that profitability has no significant effect, size has a significant effect and leverage has a significant effect.