Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) Perusahaan Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Asnita, Yulia
Subject
Akuntansi Keuangan
Datestamp
2023-09-08 08:53:20
Abstract :
Objective: This research aims to examine and analyze the relationship between company size, profitability, and leverage towards corporate social responsibility (CSR) disclosure in the companies within the consumer goods sector. Design/Methodology/Approach : This research employs a quantitative method with a purposive sampling technique, which involves selecting samples based on specific criteria. The sample for this study consists of 22 companies within the consumer goods sector listed on the Indonesia Stock Exchange during the period 2013 ? 2021. The data used are secondary data obtained directly from financial reports and sustainability reports available on websites such as www.idx.co.id, www.idnfinancials.com, and the respective company websites. Data analysis techniques include classical assumption tests, multiple linear regression analysis, hypothesis testing, and determination coefficient using Statistical Package for the Social Sciences (SPSS) 25.0 for Windows. Findings: The research results indicate that company size has a positive and significant influence on corporate social responsibility (CSR) disclosure. Similarly, profitability has a positive and significant influence on CSR disclosure, whereas leverage has a negative and significant influence on CSR disclosure. Originality/Value: This study focuses on factors that influence the level of Disclosure of Corporate Social Responsibility (CSR).
Objective: This research aims to examine and analyze the relationship between company size, profitability, and leverage towards corporate social responsibility (CSR) disclosure in the companies within the consumer goods sector. Design/Methodology/Approach : This research employs a quantitative method with a purposive sampling technique, which involves selecting samples based on specific criteria. The sample for this study consists of 22 companies within the consumer goods sector listed on the Indonesia Stock Exchange during the period 2013 ? 2021. The data used are secondary data obtained directly from financial reports and sustainability reports available on websites such as www.idx.co.id, www.idnfinancials.com, and the respective company websites. Data analysis techniques include classical assumption tests, multiple linear regression analysis, hypothesis testing, and determination coefficient using Statistical Package for the Social Sciences (SPSS) 25.0 for Windows. Findings: The research results indicate that company size has a positive and significant influence on corporate social responsibility (CSR) disclosure. Similarly, profitability has a positive and significant influence on CSR disclosure, whereas leverage has a negative and significant influence on CSR disclosure. Originality/Value: This study focuses on factors that influence the level of Disclosure of Corporate Social Responsibility (CSR).
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