Open AccessFaktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan
Author(s) -
Ike Putri Wandriani
Publication year - 2019
Publication title -
jurnal manajemen bisnis dan kewirausahaan
Language(s) - English
Resource type - Journals
ISSN - 2598-0289
DOI - 10.24912/jmbk.v1i1.4751
Subject(s) - stock exchange , profitability index , profit margin , leverage (statistics) , nonprobability sampling , business , accounting , corporate social responsibility , audit , market liquidity , net profit , profit (economics) , business administration , finance , economics , statistics , public relations , population , demography , mathematics , sociology , political science , microeconomics
The purpose of this research is to provide empirical evidence whether firm size, profitability, size of audit firm, leverage, net profit margin, and liquidity have influence to corporate social responsibility disclosure. This research used 60 samples of companies in the manufacturing sector that had been listed at the Indonesian Stock Exchange, within period from 2011 until 2013. Sample were obtained by purposive sampling method. Data were analyzed using multiple regression method. The result of this research showed that firm size, leverage, and net profit margin had influence toward corporate social responsibility disclosure. But in the contrary, profitability, size of audit firm, andliquidity had no influence toward corporate social responsibility disclosure.