Pengaruh kinerja keuangan, political visibility, dan leverage terhadap pengungkapan tanggung jawab sosial perusahaan: studi pada daftar efek syariah

Syurmita (2014) Pengaruh kinerja keuangan, political visibility, dan leverage terhadap pengungkapan tanggung jawab sosial perusahaan: studi pada daftar efek syariah. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 2 (1). pp. 75-107. ISSN 2089-7162

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Abstract

The aim of this paper is to examine some determinants of corporate social responsibility disclosure in Indonesian companies. The sample is 124 Indonesian corporation listed in Daftar Efek Syariah (DES) and employ the number of corporate social responsibility disclosure sentences as a dependent variable. Based on a review of previous researches, six independent variables are extracted for a multiple regression analysis. The independent variables used in the analysis are 1) profitability; 2) age of companies; 3) earning per-share; 4) company size; 5) public ownerships; and 6) dependence on debt. The results indicate that profitability, age of companies and company size has a significant positive influence on the corporate social responsibility disclosure at 5% level of significance . These results generally coincide with other research findings on corporate social responsibility disclosure.

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