Open AccessProfitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Author(s) -
Made Ayu Bintang Cyntia Dewi,
I Gusti Ayu Nyoman Budiasih
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i11.p11
Subject(s) - leverage (statistics) , profitability index , corporate social responsibility , business , nonprobability sampling , accounting , moderation , business administration , regression analysis , finance , statistics , public relations , mathematics , population , demography , sociology , political science
This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around the company's environmental area. The sample obtained was 33 companies using purposive sampling technique. The data analysis technique used was moderated regression analysis (MRA). The results show that profitability has a positive effect on CSR disclosure, leverage has a positive effect on CSR disclosure, firm size strengthens the effect of profitability on CSR disclosure and firm size is not able to strengthen the influence of leverage on CSR disclosure.
Keywords : CSR Disclosure; Profitability; Leverage; Company Size.