Open AccessPengaruh Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility
Author(s) -
Muhammad Rivandi,
Annisa Annisa
Publication year - 2020
Publication title -
jurnal ilmiah pendidikan scholastic
Language(s) - English
Resource type - Journals
eISSN - 2597-6540
pISSN - 2579-5449
DOI - 10.36057/jips.v4i2.413
Subject(s) - stock exchange , nonprobability sampling , leverage (statistics) , profitability index , corporate social responsibility , accounting , business , sample (material) , population , panel data , annual report , business administration , econometrics , economics , statistics , finance , public relations , mathematics , political science , chemistry , demography , chromatography , sociology
This research aims to determine the effect of leverage and profitability on disclosure of corporate social responsibility. The data is the secondary data in the form of annual reports. The population is all sectors of high profile company that is listed on the Indonesia Stock Exchange (IDX) in 2015-2019 periods and sample collection technique which are listed in by using purposive sampling, the sample is selecting samples based on certain criteria by the researcher. The samples are 42 companies. The process of hypothesis testing is done using a panel regression were processed using Eviews. Based on the test results it was found that leverage does not significantly toward the disclosure of corporate social responsibility, while profitability have a positif significant effect toward disclosure of corporate social responsibility