Open AccessDETERMINANTS OF AGRICULTURAL CORPORATE CSR DISCLOSURE ON BEI
Author(s) -
Veronika Enggarsih,
Arif Nugroho Rachman
Publication year - 2021
Publication title -
baki (berkala akuntansi dan keuangan indonesia)
Language(s) - English
Resource type - Journals
eISSN - 2460-4496
pISSN - 2459-9581
DOI - 10.20473/baki.v6i2.25504
Subject(s) - nonprobability sampling , profitability index , leverage (statistics) , corporate social responsibility , business , affect (linguistics) , accounting , regression analysis , agriculture , linear regression , statistics , psychology , finance , mathematics , public relations , environmental health , geography , political science , medicine , population , communication , archaeology
This study aims to determine the effect of profitability, leverage, and media exposure on CSR in agricultural companies listed on the IDX in 2015 - 2019. Sampling using purposive sampling technique as many as 15 companies with a span of time observations made for 5 years and selected as many as 75 objects of observation. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that profitability does not affect CSR disclosure, leverage does not affect CSR disclosure, while media exposure affects CSR disclosure.