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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure

Main Authors: Sekarwigati, Mega, Effendi, Bahtiar
Format: Article info application/pdf Journal
Bahasa: ind
Terbitan: Universitas Matana , 2019
Online Access: http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/44
http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/44/11
ctrlnum article-44
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure</title><creator>Sekarwigati, Mega</creator><creator>Effendi, Bahtiar</creator><description lang="en-US">This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.</description><publisher lang="en-US">Universitas Matana</publisher><date>2019-04-15</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/44</identifier><identifier>10.33510/statera.2019.1.1.16-33</identifier><source lang="en-US">STATERA: Jurnal Akuntansi dan Keuangan; Vol 1 No 1 (2019); 16-33</source><source lang="id-ID">STATERA: Jurnal Akuntansi dan Keuangan; Vol 1 No 1 (2019); 16-33</source><source>2656-9426</source><source>2656-9418</source><source>10.33510/statera.2019.1.1</source><language>ind</language><relation>http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/44/11</relation><recordID>article-44</recordID></dc>
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format Journal:Article
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author Sekarwigati, Mega
Effendi, Bahtiar
title Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure
publisher Universitas Matana
publishDate 2019
url http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/44
http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/44/11
contents This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.
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