Analisa Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan CSR Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2019 Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Krisna
Subject
HJ Public Finance
Datestamp
2022-08-08 04:54:13
Abstract :
This study aims to determine the effect of Leverage and Profitability on the
disclosure of Corporate Social Responsibility of companies listed on the Indonesia
Stock Exchange. The data used is secondary data. The population in this study are
manufacturing companies listed on the Indonesia Stock Exchange for the 2016-
2019 period. Hypothesis testing is done by using multiple linear regression and
classical assumption test. The results of this study indicate that leverage has no
effect on CSR disclosure, and profitability has a positive and significant effect on
CSR disclosure.