Pengaruh profitabilitaa, kinerja lingkungan serta umur perusahaan terhadap pengungkapan corporate social responsibility (CSR)
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Institusion

Universitas Wijaya Kusuma Surabaya

Author

Shaumi, Febri

Subject

HN Social history and conditions. Social problems. Social reform 

Datestamp

2018-04-02 04:00:26 

Abstract :
This study aims to examine and analyze the effect of profitability, environmental performance and the age of the company on the disclosure of Corporate Social Responsibility (CSR) in major and manufacturing sector companies listed on the Indonesia Stock Exchange during 2014-2016. Disclosure of CSR is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The sample of this study using purposive sampling method, then obtained 42 sample companies for 3 years that meet the criteria in this study. Based on multiple regression test, it is known that profitability, environmental performance, and company age have an effect simultaneously on CSR disclosure. While profitability and environmental performance does not partially effect on CSR disclosure and firm age partially influence on CSR disclosure. ? 

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