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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
 
Creator Basit, Abdul
Diana, Nur
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to determine the effect of profitability, environmental performance, company size, and the size of the board of commissioners on disclosure of Corporate Social Responsibility (CSR) using the Islamic Social Reporting (ISR) as a benchmark index. The selection of Islamic Social Reporting (ISR) as a benchmark index because there are still few previous researchers who used it. The population in this study are companies listed in the Jakarta Islamic Index (ISR). The sampling technique used was purposive sampling with a total of 11 companies. Data analysis was carried out by classical assumption and hypothesis testing with multiple linear regression methods. The results of this study indicate that the size of the company and the size of the board of commissioners have a positive and significant effect on disclosure of Corporate Social Responsibility (CSR). The implications of this research are expected to contribute theoretically to the disclosure of Corporate Social Responsibility (CSR) and provide benefits to policy makers and regulators on the Indonesia Stock Exchange (IDX).Keywords: Islamic Social Reporting, Corporate Social Responsibility, profitability, environmental performance, company size and board size
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-28
 
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/4033
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4033/3513
 
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