Open AccessLEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN KAUSALITAS
Author(s) -
Muhammad Rivandi,
Sri Madona Saleh,
Renil Septiano
Publication year - 2017
Publication title -
jurmak : jurnal riset manajemen dan akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2355-7052
DOI - 10.31575/jp.v1i1.5
Subject(s) - profitability index , nonprobability sampling , leverage (statistics) , stock exchange , statistic , corporate social responsibility , business , accounting , annual report , business administration , statistics , finance , public relations , population , mathematics , demography , sociology , political science
Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility (Wahba & Elsayed, 2015). This study aims to examine the effect of leverage, profitability, and size toward the disclosure of corporate social responsibility. The samples of this study are 51 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is panel regression model. The result this study tested that leverage has t statistics the biggest than t table (3,571 ≥ 1,969), profitability has t statistic the biggest than t table (-2,495 ≥ - 1,969), and size of the firm has t statistic the biggest than t table (-1,961 ≥ -1,651). Base on hypothesis tested that the leverage, profitability, and size of the firm have a significant effect toward disclosure of corporate social responsibility