Record Details

PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018
 
Creator Aziz, Reynaldi
Askandar, Noor Shodiq
Sudaryanti, Dwiyani
 
Description This study aims to determine the effect of Company Size, Financial Performance, Financial Leverage and Earnings Management on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the IDX 2016-2018. Based on the calculation data, it was found that 61 companies were selected as samples. The results of the analysis using multiple linear regression analysis show that Financial Performance and Financial Leverage have a significant effect on the disclosure of Corporate Social Responsibility simultaneously. Partially the test results show Company Size, Financial Performance, Financial Leverage has a significant effect on disclosure of Corporate Social Responsibility. The partial test results show that Earnings Management does not have a significant effect on disclosure of Corporate Social Responsibility.Keywords : Company Size, Financial Performance, Financial Leverage, Earnings Management, Corporate Social Responsibility.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-03-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10526
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10526/8335
 
Rights Copyright (c) 2021 Jurnal Ilmiah Riset Akuntansi